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Statutory Instruments

2014 No. 2942

Stamp Duty

Stamp Duty Reserve Tax

The Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014

Made

10th November 2014

Laid before the House of Commons

11th November 2014

Coming into force

2nd December 2014

The Treasury make the following Regulations in exercise of the powers conferred by section 80B(3)(b) and (4)(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 (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014 and come into force on 2nd December 2014

Specification of a recognised foreign exchange within section 80B(3) and of a recognised foreign options exchange within section 80B(4) of the Finance Act 1986

2. BX Swiss AG is a market which is specified as a recognised foreign exchange within the meaning of section 80B(3) and as a recognised foreign options exchange within the meaning of section 80B(4) of the Finance Act 1986.

David Evennett

Mark Lancaster

Two of the Lords Commissioners of Her Majesty’s Treasury

10th November 2014

( 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Status: This is the original version (as it was originally made).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 (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014 (2014/2942)

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