The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2001

• Citation: S.I. 2001/3779
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2001 and shall come into force on 19th December 2001.

Section 2 Amendment to the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999

(1) Amend the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999 as follows.

(2) In regulation 2 (interpretation) in the definition of “foreign securities” in paragraph (d) for the words from “are listed” to the end substitute

are listed on a recognised stock exchange, or

are of a type which would have been treated as so listed immediately before 28th November 2001;