The Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014
These Regulations provide for exemptions from stamp duty and stamp duty reserve tax for transfers of interests in exchange traded funds (ETF). An ETF is defined in regulation 5 using terms that are themselves defined in regulation 2.
Lifecycle
Department
Made
03 Apr 2014
—
In force
28 Apr 2014
Enabling power
The Treasury, in exercise of the powers conferred by section 217(1) to (3) and (7) of the Finance Act 2012, make the following Regulations:
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