http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/madeThe Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999Stamp dutiesTaxCapital and financial marketsKing's Printer of Acts of Parliament2016-06-09TAXESThese Regulations provide for UK depositary interests in foreign securities to be excluded from the definition of “chargeable securities” in Part IV of the Finance Act 1986 for the purposes of stamp duty reserve tax.3Exclusion of a UK depositary interest in foreign securities from the definition of “chargeable securities” in Part IV of the Finance Act 19861

Subject to paragraph (2), a UK depositary interest in foreign securities is not a chargeable security for the purposes of Part IV of the Finance Act 1986.

2

Paragraph (1) does not apply to an agreement to transfer a security where the security ceases to be a UK depositary interest in foreign securities on or before the relevant day.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/uksi/1999/2383">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/1999/2383"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/1999/2383"/>
<FRBRdate date="1999-08-24" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="2383"/>
<FRBRname value="S.I. 1999/2383"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1999/2383/made"/>
<FRBRdate date="1999-08-24" name="made"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/1999/2383/made/data.akn"/>
<FRBRdate date="2024-10-30Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="stamp duties" showAs="Stamp duties" dictionary="http://www.legislation.gov.uk"/>
<keyword value="tax" showAs="Tax" dictionary="http://www.legislation.gov.uk"/>
<keyword value="capital and financial markets" showAs="Capital and financial markets" dictionary="http://www.legislation.gov.uk"/>
<keyword value="taxes" showAs="TAXES" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="1999-08-24" type="generation" eId="made-date" source="#source"/>
<eventRef date="1999-08-24" eId="laid-date-1" source="#source"/>
<eventRef date="1999-08-25" eId="coming-into-force-date-1" source="#source"/>
</lifecycle>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/KingsOrQueensPrinterOfActsOfParliament" showAs="King's Printer of Acts of Parliament"/>
</references>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<dc:identifier>http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made</dc:identifier>
<dc:title>The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999</dc:title>
<dc:subject>Stamp duties</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:subject>Capital and financial markets</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2016-06-09</dc:modified>
<dc:subject scheme="SIheading">TAXES</dc:subject>
<dc:description>These Regulations provide for UK depositary interests in foreign securities to be excluded from the definition of “chargeable securities” in Part IV of the Finance Act 1986 for the purposes of stamp duty reserve tax.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/1999/2383/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/1999/2383/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/1999/2383/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/1999/2383/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/1999/2383/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/1999/2383/body/made" title="body"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/3/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/1999/2383/contents/made" title="Table of Contents"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/1999/2383/made" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/2/made" title="Provision; Regulation 2"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/2/made" title="Provision; Regulation 2"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/4/made" title="Provision; Regulation 4"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/1999/2383/regulation/4/made" title="Provision; Regulation 4"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="1999"/>
<ukm:Number Value="2383"/>
<ukm:Made Date="1999-08-24"/>
<ukm:Laid Date="1999-08-24" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="1999-08-25"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="0110851617"/>
</ukm:SecondaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-11-13" URI="http://www.legislation.gov.uk/uksi/1999/2383/pdfs/uksi_19992383_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="6"/>
<ukm:BodyParagraphs Value="6"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="regulation" eId="regulation-3">
<num>3</num>
<heading>
Exclusion of a
<abbr class="Acronym" title="United Kingdom">UK</abbr>
depositary interest in foreign securities from the definition of “chargeable securities” in Part IV of the Finance Act 1986
</heading>
<paragraph eId="regulation-3-1">
<num>1</num>
<content>
<p>
Subject to paragraph (2), a
<abbr class="Acronym" title="United Kingdom">UK</abbr>
depositary interest in foreign securities is not a chargeable security for the purposes of Part IV of the Finance Act 1986.
</p>
</content>
</paragraph>
<paragraph eId="regulation-3-2">
<num>2</num>
<content>
<p>
Paragraph (1) does not apply to an agreement to transfer a security where the security ceases to be a
<abbr class="Acronym" title="United Kingdom">UK</abbr>
depositary interest in foreign securities on or before the relevant day.
</p>
</content>
</paragraph>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>