The Stamp Duty and Stamp Duty Reserve Tax (Cassa Di Compensazione E Garanzia S.p.A.) Regulations 2011
These Regulations give relief from stamp duty and stamp duty reserve tax (“SDRT”) to certain transfers of, or agreements to transfer, traded securities or options made in the course of trading in those traded securities or options either on a facility or over the counter. The transfers and agreements eligible for relief are those involving Cassa Di Compensazione E Garanzia S.p.A. (“CC&G”), and its nominees, (through whom transactions on the facility are cleared) or clearing participants of CC&G and its nominees.