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3.—(1) Part 4 of the Finance Act 1991(1) (stamp duty and stamp duty reserve tax) is amended as follows.
(2) In section 116—
(a)for subsection (4)(b)(id) and (ie) substitute—
“(id)a Gibraltar regulated market (within the meaning given by Article 26(11)(b)(i) of that Regulation);
(ie)a Gibraltar multilateral trading facility (within the meaning given by Article 26(11)(b)(ii) of that Regulation);”;
(b)omit subsection (5).
1991 c. 31. Section 116 was relevantly amended by S.I. 2013/504 and S.I. 2019/689.
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