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The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 818
- PART 2
- Regulation 2
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Finance Act 1986
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2.—(1) Part 3 of the Finance Act 1986(1) (stamp duty) is amended as follows.
(2) In section 80B(2)—
(a)in the definition of “multilateral trading facility”—
(i)for paragraph (c) substitute—
“(c)a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation(2);”;
(ii)omit the words from “and in paragraph (c)” to the end;
(b)in the definition of “regulated market” for paragraph (c) substitute—
“(c)a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;”.
(1)
1986 c. 41. Section 80B was inserted by section 97(1) of the Finance Act 1997 (c. 16) and relevantly amended by S.I. 2019/515.
(2)
Regulation (EU) No. 600/2014 is amended by S.I. 2018/1403 (as that instrument is amended by S.I. 2019/710).
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