
1 
These Regulations may be cited as the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations 2002 and shall come into force on 26th July 2002.
2 
The application of the provisions specified in section 117(2) of the Finance Act 2002 is extended to the market known as OFEX.
Ian Pearson
Jim Fitzpatrick
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2002