The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019
These Regulations amend Parts 3 and 4 of the Finance Act 1986 (c. 41) and the Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 (S.I. 2014/911) to ensure the effective operation of that legislation after the withdrawal of the United Kingdom from the European Union.
Lifecycle
Department
Made
07 Mar 2019
—
Comes into force
TBC
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 80B(5A), 80C(9), 88B(3A) and 89AA(8) of the Finance Act 1986and section 217(1) to (3) and (7) of the Finance Act 2012.
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