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Statutory Instruments

2011 No. 1085

Stamp Duty

Stamp Duty Reserve Tax

The Stamp Duty and Stamp Duty Reserve Tax (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations 2011

Made

5th April 2011

Laid before the House of Commons

6th April 2011

Coming into force

27th April 2011

The Treasury make the following Regulations in exercise of the powers conferred by section 80B(3)(b) of the Finance Act 1986( 1 ).

Citation and commencement

1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations 2011 and shall come into force on 27th April 2011.

Specification of a recognised foreign exchange within section 80B(3) of the Finance Act 1986

2. The SIX Swiss Exchange AG is a market which is specified as a recognised foreign exchange within the meaning of section 80B(3) of the Finance Act 1986.

Michael Fabricant

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

5th April 2011

( 1 )

1986 c. 41 : section 80B was inserted by section 97(1) of the Finance Act 1997 (c.16) .

Status: This is the original version (as it was originally made).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 (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations 2011 (2011/1085)

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