2002 No. 1975

TAXES

The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002

Made

25th July 2002

Laid before the House of Commons

25th July 2002

Coming into force

26th July 2002

The Treasury, in exercise of the powers conferred upon them by section 117(1) of the Finance Act 2002( 1 ), hereby make the following Regulations:

1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002 and shall come into force on 26th July 2002.

2. The application of the provisions specified in section 117(2) of the Finance Act 2002 is extended to the market known as OFEX.

Ian Pearson

Jim Fitzpatrick

Two of the Lords Commissioners of Her Majesty’s Treasury

25th July 2002

( 1 )

2002 c. 23 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002 (2002/1975)

Version from: original only

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

in force	Provision is in force
in force*	In force only for specified purposes (see footnote)
not in force	Not in force in England (may be in force in other geographies, see footnotes)
defined term	Defined term
_dfn	Defined term (alternative style)

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

Contains public sector information licensed under the Open Government Licence v3.0.