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Statutory Instruments

2004 No. 2421

TAXES

The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004

Made

15th September 2004

Laid before the House of Commons

16th September 2004

Coming into force

12th October 2004

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

Citation and commencement

1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2004 and shall come into force on 12th October 2004.

Extended application of provisions specified in section 117(2) of the Finance Act 2002

2. The application of the provisions specified in section 117(2) of the Finance Act 2002 is extended to the market known as the Alternative Investment Market established under the rules of the London Stock Exchange plc.

Derek Twigg

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

15th September 2004

( 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Status: This is the original version (as it was originally made).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 2004 (2004/2421)

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