
1 
These Regulations may be cited as the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) (Amendment) Regulations 2001 and shall come into force on 19th December 2001.
2 

(1) Amend the Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999 as follows.
(2) In regulation 2 (interpretation) in the definition of “foreign securities” in paragraph (d) for the words from “are listed” to the end substitute“
 
(i) are listed on a recognised stock exchange, or
(ii) are of a type which would have been treated as so listed immediately before 28th November 2001;”.
Tony McNulty
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 2001