SI 2019/515 - The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019

Released 08 March 2019

SI 2019/515 amends FA 1986 and SI 2014/911 to ensure effective operation post Brexit.

The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations 2019 amend the Finance Act 1986, Pt. 3 and 4 and the Stamp Duty and Stamp Duty Reserve Tax (Exchange Traded Funds) (Exemption) Regulations 2014 (SI 2014/911) to ensure the effective operation of that legislation after the withdrawal of the UK from the European Union. The regulations come into force on Exit day (defined by EUWA 2018, s. 20(1) as 29 March 2019 at 11.00 p.m.).

The document is available here.

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