
1 
These Regulations may be cited as the Stamp Duty Reserve Tax (Amendment) Regulations 1992 and shall come into force on 1st January 1993.
2 
In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986—
(a) after the definition of “broker and dealer” there shall be inserted—“
 “European institution” has the meaning given by regulation 3 of the Banking Coordination (Second Council Directive) Regulations 1992;”;
(b) after the definition of “General Commissioners” there shall be inserted—“
 “investment business” has the meaning given by section 1(2) of the Financial Services Act 1986;”;
(c) at the end of the definition of “qualified dealer” there shall be added—“or
(c) is a European institution which carries on investment business in the United Kingdom;”.
Tim Wood
Norman Lamont
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd December 1992