The Taxes (Amendments) (EU Exit) Regulations 2019 No. 689

PART 3 U.K. Amendments to subordinate legislation

The Stamp Duty Reserve Tax Regulations 1986 U.K.

23.—(1) The Stamp Duty Reserve Tax Regulations 1986(1) 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;”.

Commencement Information

I1 Reg. 23 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

S.I. 1986/1711; relevant amending instrument are S.I. 1997/2430, S.I. 2001/3629.