1 Citation and commencement

These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007 and shall come into force on 13th March 2007.

NOTES
Initial Commencement
Specified date

Specified date: 13 March 2007: see above.

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2 Amendment of SI 2006-139

2Amendment of SI 2006/139

In regulation 2(1) of the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (extended application of provisions specified in section 50(2) of the Finance (No 2) Act 2005) for “Instinet CHi-X and operated by Instinet Europe Limited” substitute “Instinet Chi-X and operated by Instinet Chi-X Limited”.

NOTES
Initial Commencement
Specified date

Specified date: 13 March 2007: see reg 1.

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Signature

Kevin Brennan

Alan Campbell

Two of the Lords Commissioners of Her Majesty's Treasury

19th February 2007

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EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2006 (the “principal Regulations”).

Regulation 1 provides for citation and commencement.

Regulation 2 amends the principal Regulations in respect of the name of the company operating the multilateral trading facility and contains a minor amendment of a drafting nature.

These Regulations do not impose new costs on business.

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