🔆 📖 ➕ 👤

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 )

1. Citation and commencement

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

Status: This is the original version (as it was originally made).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

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.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

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.

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

This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.

This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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.