Financial Services and Markets Act 2000: Primary legislation regulating financial services and markets in the UK, setting out requirements for authorized persons/entities
Companies Act 2006: Core legislation governing share transfers, ownership, and company registration requirements
Financial Collateral Arrangements (No.2) Regulations 2003: Regulations dealing with security interests in financial instruments and transfer of title arrangements
FCA/PRA Regulations: Regulatory framework including Conduct of Business Sourcebook (COBS) and Client Asset Sourcebook (CASS)
UK EMIR: Post-Brexit implementation of European Market Infrastructure Regulation governing derivatives and clearing
Securities Financing Transactions Regulation (SFTR): Regulation covering reporting requirements and transparency obligations for securities financing transactions
Income Tax Act 2007: Tax legislation relevant for income tax implications of stock borrowing arrangements
Corporation Tax Act 2010: Tax legislation governing corporate tax aspects of stock borrowing
Stamp Duty Reserve Tax regulations: Tax regulations concerning stamp duty on stock transfers and borrowing arrangements
Global Master Securities Lending Agreement (GMSLA): Industry standard documentation and best practices for securities lending
Market Abuse Regulation (MAR): Regulation preventing market abuse and promoting market integrity
Money Laundering Regulations 2017: Anti-money laundering requirements applicable to financial transactions including securities lending
Short Selling Regulation: Regulation governing short selling activities and related disclosure requirements
