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Stamp Duty and Stamp Duty Reserve Tax

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23 July 2010
Issue: 7427 / Categories: Legislation
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Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2010 (SI 2010/1818)

Ensure the stamp charges are only paid once by the ultimate purchaser thereby improving liquidity in the securities markets.

Remove multiple charges to stamp duty and stamp duty reserve tax from transactions made on a multilateral trading facility operated by Turquoise Services Limited and are transferred through certain recognised clearing houses, their members and their nominees.

Revoke and replace the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 8) 2009 (SI 2009/1827) so as to include European Multilateral Clearing Facility NV as a prescribed clearing house able to trade under these provisions.

 

In force : 10 August 2010

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