The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 1997 No. 2429

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.