19. In regulation 2 of the Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 M1 (interpretation), in the definition of “multilateral trading facility” and “regulated market”, for the words from “Directive” to “April 2004” substitute “ Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 ”.
Marginal Citations