http://www.legislation.gov.uk/id/uksi/2014/911

http://www.legislation.gov.uk/uksi/2014/911/signature/made

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

en

King's Printer of Acts of Parliament

2016-04-27

STAMP DUTY

STAMP DUTY RESERVE TAX

These Regulations provide for exemptions from stamp duty and stamp duty reserve tax for transfers of interests in exchange traded funds (ETF). An ETF is defined in regulation5 using terms that are themselves defined in regulation2.