PART 2Amendments to primary legislation

Finance Act 19913.

(1)

Part 4 of the Finance Act 19917 (stamp duty and stamp duty reserve tax) is amended as follows.

(2)

In section 116—

(a)

for subsection (4)(b)(id) and (ie) substitute—

“(id)

a Gibraltar regulated market (within the meaning given by Article 26(11)(b)(i) of that Regulation);

(ie)

a Gibraltar multilateral trading facility (within the meaning given by Article 26(11)(b)(ii) of that Regulation);”;

(b)

omit subsection (5).