The Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Exemption from stamp duty reserve tax

5. 4. Exemption from stamp duty

6. 5. Meaning of exchange traded fund

7. Signature

8. Explanatory Note