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The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 2078
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Stamp Duty Reserve Tax (virt-x Exchange Limited) Regulations 1995 (S.I. 1995/2051) (“the principal Regulations”). The purpose of the amendments is to extend the existing exemptions from stamp duty reserve tax in relation to virt-x Exchange Limited (“virt-x”) which apply to certain transactions involving The London Clearing House Limited and its members to similar transactions which involve SIS x-clear Aktiengesellschaft (“x-clear”) and its members. X-clear is a member in relation to virt-x, and, as regards trades between its own members (who are also members in relation to virt-x), performs the same role as The London Clearing House Limited performs for its members.
Regulation 1 provides for citation and commencement.
Regulation 2 introduces the amendments to the principal Regulations.
Regulation 3 amends regulation 2 of the principal Regulations.
Regulation 4 amends regulation 4 of the principal Regulations.
Regulation 5 amends regulation 5(2) of the principal Regulations.
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