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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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In force since 2014-12-02, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions
  1. Title and introductory text
  2. 1 Citation and commencement
  3. 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

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3 provisions

Title and introductory text

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:

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1 Citation 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

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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

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.

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