http://www.legislation.gov.uk/uksi/2011/2205/contents
The Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A.) Regulations 2011
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Statute Law Database
STAMP DUTY
STAMP DUTY RESERVE TAX
2022-09-26
Expert Participation
2020-12-31
These Regulations give relief from stamp duty and stamp duty reserve tax (“SDRT”) to certain transfers of, or agreements to transfer, traded securities or options made in the course of trading in those traded securities or options either on a facility or over the counter. The transfers and agreements eligible for relief are those involving Cassa Di Compensazione E Garanzia S.p.A. (“CC&G”), and its nominees, (through whom transactions on the facility are cleared) or clearing participants of CC&G and its nominees.
1991 c. 31. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8) and by paragraph 7 of Schedule 21 to the Finance Act 2007 (c. 11). Sections 116(1)(b) and 117(1)(b) were amended by section 65 of the Finance Act 2010 (c. 13).