UK Statutory Instrument 1999 United Kingdom

The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999

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At a glance

What's here

1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.004

Notice relating to UK depositary interests in foreign securities

  • Notify HMRC of first issuance of UK depositary interest
Browse 5 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Exclusion of a UK depositary interest in foreign securities from the definition of “chargeable securities” in Part IV of the Finance Act 1986

s.005

Amendments to Part I of the Schedule

s.006

Amendments to Part II of the Schedule

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