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Statutory Instruments

2013 No. 1113

Stamp Duty

Stamp Duty Reserve Tax

The Stamp Duty and Stamp Duty Reserve Tax (Singapore Exchange Securities Trading Limited) (Recognised Foreign Exchange) Regulations 2013

Made

8th May 2013

Laid before the House of Commons

9th May 2013

Coming into force

1st June 2013

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 (Singapore Exchange Securities Trading Limited) (Recognised Foreign Exchange) Regulations 2013 and come into force on 1st June 2013.

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

2. Singapore Exchange Securities Trading Limited is a market which is specified as a recognised foreign exchange within the meaning of section 80B(3) of the Finance Act 1986.

Desmond Swayne

Mark Lancaster

Two of the Lords Commissioners of Her Majesty’s Treasury

8th May 2013

( 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Status: This is the original version (as it was originally made).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 (Singapore Exchange Securities Trading Limited) (Recognised Foreign Exchange) Regulations 2013 (2013/1113)

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