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The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 1997

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Prescription of recognised investment exchange and recognised clearing house

3.  For the purposes of sections 116 and 117 of the Finance Act 1991—

(a)LIFFE (A & M) is a recognised investment exchange which is prescribed;

(b)The London Clearing House Limited is a recognised clearing house which is prescribed.

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