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In force Legislation Summary
23 Feb 2009 Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 2) 2009 (SI 2009/194)
Exempt from stamp duty and stamp duty reserve tax certain transfers of, or agreements to transfer traded securities made in the course of trading in those securities on the SmartPool Multilateral Trading Facility. The transfers and agreements exempted are those involving European Central Counterparty Limited (EuroCCP) , through whom transactions on the facility are cleared, or clearing participants in EuroCCP. Ensure that multiple charges to stamp duty or stamp duty reserve tax will not arise when shares are transferred between non clearing and clearing members of EuroCCP or when passing through EuroCCP itself.
2 Mar 2009 Occupational and Personal Pension Schemes (Levy Ceiling—Earnings Percentage Increase) Order 2009 (SI 2009/200)
Specifies the percentage by which it appears to the secretary of state that the general level of earnings in Great Britain has increased during the period from 1 August 2007 to 31 July 2008 for the purposes of the Pensions Act 2004, s 178(3)(a)
