---
title: "The Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014"
id: a217bc3a-0c82-4057-9a55-e41bbce8c084
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/2942
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/a217bc3a-0c82-4057-9a55-e41bbce8c084
language: en
in_force_from: 2014-12-02
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/2942/data.xml
read_on: 2026-11-10
sha256: 7108675f493899b72f6203bd09e0415a87cacf4dcacaaafe897eb625c72fa933
provisions: 3
---

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

## Title and introductory text {#prelims}

2014 No. 2942
Stamp Duty
Stamp Duty Reserve Tax
The Stamp Duty and Stamp Duty Reserve Tax (BX Swiss AG) (Recognised Foreign Exchange and Recognised Foreign Options Exchange) Regulations 2014
Made
10th November 2014
Laid before the House of Commons
11th November 2014
Coming into force
2nd December 2014
The Treasury make the following Regulations in exercise of the powers conferred by section 80B(3)(b) and (4)(b) of the Finance Act 1986:

## 1 Citation and commencement {#regulation-1}

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

## 2 Specification 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 {#regulation-2}

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.