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The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004
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Statutory Instruments
2004 No. 2421
TAXES
The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004
Made
15th September 2004
Laid before the House of Commons
16th September 2004
Coming into force
12th October 2004
The Treasury, in exercise of the powers conferred upon them by section 117(1) of the Finance Act 2002(1), make the following Regulations:
Citation and commencement
1. 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 2002
2. 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 Twigg
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
15th September 2004
Explanatory Note
(This note is not part of the Regulations)
These Regulations extend the stamp duty and stamp duty reserve tax exemptions for sales of stock to intermediaries and for repurchases and stock lending (sections 80A, 80C, 88A and 89AA of the Finance Act 1986 (c. 41)) to the market known as the Alternative Investment Market.
These Regulations do not impose new costs on business.
(1)
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