This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
1.—(1) These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 15) 2009 and shall come into force on 4th December 2009.
(2) These Regulations shall have effect—
(a)for the purposes of the charge to stamp duty, in relation to instruments executed on or after 4th December 2009;
(b)for the purposes of the charge to stamp duty reserve tax—
(i)in the case of agreements to transfer traded securities which are not conditional, in relation to agreements made on or after 4th December 2009;
(ii)in the case of agreements to transfer traded securities which are conditional, in relation to agreements where the condition is satisfied on or after that date.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
