The Stamp Duty and Stamp Duty Reserve Tax (ICE Clear Europe Limited) Regulations 2013
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 ICE Clear Europe Limited (“ICE Clear Europe”), and its nominees, (through whom transactions on the facility are cleared) or clearing participants of ICE Clear Europe and its nominees.