Statutory Instruments
2015 No. 1779
Stamp Duty
Stamp Duty Reserve Tax
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations 2015
Made
12th October 2015
Laid before the House of Commons
13th October 2015
Coming into force
10th November 2015
The Treasury make the following Regulations in exercise of the powers conferred by sections 116 and 117 of the Finance Act 1991( 1 ).
Citation and commencement
1. These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations 2015 and come into force on 10th November 2015.
Revocations
2. The following Regulations are revoked—
(a) the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 9) 2009( 2 ); and
(b) the Stamp Duty and Stamp Duty Reserve Tax (European Central Counterparty Limited) Regulations 2011( 3 ).
George Hollingbery
David Evennett
Two of the Lords Commissioners of Her Majesty’s Treasury
12th October 2015
1991 c. 31 . Sections 116(1)(b) and 117(1)(b) were substituted by regulation 20(2) of S.I. 2013/504 . Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8) , paragraph 7 of Schedule 21 to the Finance Act 2007 (c. 11) and regulation 20(3) of S.I. 2013/504 .
S.I. 2009/1828 , amended by regulation 40 of S.I. 2013/504 .
S.I. 2011/667 , amended by regulation 43 of S.I. 2013/504 .