The Stamp Duty Reserve Tax Regulations 1986U.K.
This section has no associated Explanatory Memorandum
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
(1)
S.I. 1986/1711; relevant amending instrument are S.I. 1997/2430, S.I. 2001/3629.