http://www.legislation.gov.uk/uksi/2009/194/contents/made
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009
Stamp duties
Tax
en
King's Printer of Acts of Parliament
2014-06-06
STAMP DUTY
STAMP DUTY RESERVE TAX
These Regulations exempt from stamp duty and stamp duty reserve tax (“SDRT”) certain transfers of, or agreements to transfer traded securities made in the course of trading in those securities on the SmartPool Multilateral Trading Facility (“the Facility”). The transfers and agreements exempted are those involving European Central Counterparty Limited (“EuroCCP”) (and nominees of that clearing house), through whom transactions on the Facility are cleared, or clearing participants in EuroCCP (and their nominees).
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 15) 2009