2004 No. 2421
TAXES
The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by section 117(1) of the Finance Act 20021, make the following Regulations:
Citation and commencement1
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004 and shall come into force on 12th October 2004.
Extended application of provisions specified in section 117(2) of the Finance Act 20022
The application of the provisions specified in section 117(2) of the Finance Act 2002 is extended to the market known as the Alternative Investment Market established under the rules of the London Stock Exchange plc.
Derek TwiggJohn HeppellTwo of the Lords Commissioners of Her Majesty’s Treasury
(This note is not part of the Regulations)