The Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014

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Statutory Instrument

The Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014

Citation

S.I. 2014/2942

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation and commencement

These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014 and come into force on 2nd December 2014

Section 2Specification of a recognised foreign exchange within section 80B(3) and of a recognised foreign options exchange within section 80B(4) of the Finance Act 1986

BX Swiss AG is a market which is specified as a recognised foreign exchange within the meaning of section 80B(3) and as a recognised foreign options exchange within the meaning of section 80B(4) of the Finance Act 1986.

2 sections

Cite this legislation

The Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2014-2942

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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