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Status: This is the original version (as it was originally made).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)

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