PART 3Amendments to subordinate legislation

The Stamp Duty Reserve Tax Regulations 1986I123

1

The Stamp Duty Reserve Tax Regulations 1986103 are amended as follows.

2

In regulation 2 for the definition of “EEA regulated market” substitute—

  • “EEA regulated market” means an EU regulated market within the meaning of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments;