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The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2005
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- UK Statutory Instruments
- 2005 No. 1990
- Regulation 2
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Extended application of provisions specified in section 50(2) of the Finance (No.2) Act 2005
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2. The application of the provisions specified in section 50(2) of the Finance (No.2) Act 2005 (“the relevant provisions”) is extended to the following markets, which are multilateral trading facilities (or, assuming compliance with the provisions of Title II of the Directive(1) (authorisation and operating conditions), would be such facilities), namely—
(a)the market known as AIM established under the rules of London Stock Exchange plc,
(b)the market known as OFEX,
(c)the market known as POSIT and operated by Investment Technology Group Limited.
The markets specified in sub-paragraphs (a) to (c) are referred to in these Regulations as “prescribed multilateral trading facilities”.
(1)
I.e. Directive 2004/39/EC of the European Parliament and Council of 21 April 2004 on markets in financial instruments (see section 50(3) of the Finance (No. 2) Act 2005).
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