Stamp Duty and Stamp Duty Reserve Tax — power to make changes in connection with FMI sandboxes and exemption for PISCES

This tax information and impact note is about a power to make Stamp Duty and Stamp Duty Reserve Tax changes in relation to financial market infrastructure (FMI) sandboxes, by statutory instrument and the use of the power to provide an exemption for Private Intermittent Securities and Capital Exchange System (PISCES) transactions.