The government has laid The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations, SI 2019/515, which amend references to ‘EU’ and ‘EEA’ in existing legislation to ensure that intermediary relief, stock lending relief and the exchange-traded funds exemption from stamp duty and SDRT continue to cover the UK and Gibraltar if the UK leaves the EU without a negotiated deal.
The government has laid The Stamp Duty and Stamp Duty Reserve Tax (Amendment) (EU Exit) Regulations, SI 2019/515, which amend references to ‘EU’ and ‘EEA’ in existing legislation to ensure that intermediary relief, stock lending relief and the exchange-traded funds exemption from stamp duty and SDRT continue to cover the UK and Gibraltar if the UK leaves the EU without a negotiated deal.
