The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2000

• Citation: S.I. 2000/1871
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2000 and shall come into force on 7th August 2000.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999 .

Section 3 Amendments to the principal Regulations

In regulation 2 of the principal Regulations in paragraph (d) of the definition of “foreign securities” omit “overseas”.

Section 4 Amendments to the principal Regulations

In regulation 2 of the principal Regulations for the definition of “recognised stock exchange overseas” substitute—

“recognised stock exchange” has the meaning given by section 841 of the Income and Corporation Taxes Act 1988 ;