
1 
These Regulations may be cited as the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2000 and shall come into force on 7th August 2000.
2 
In these Regulations “the principal Regulations” means the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999.
3 
In regulation 2 of the principal Regulations in paragraph (d) of the definition of “foreign securities” omit “overseas”.
4 
In regulation 2 of the principal Regulations for the definition of “recognised stock exchange overseas” substitute—“
 “recognised stock exchange” has the meaning given by section 841 of the Income and Corporation Taxes Act 1988;”.
Bob Ainsworth
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
14th July 2000