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Paragraph 13 Stamp Duty Reserve Tax Regulations 1986

Original text. Later amendments are not shown.

(1)

Regulation 2 (interpretation) is amended as follows.

(2)

Omit the definitions of “General Commissioners” and “Special Commissioners”.

(3)

Before the definition of “investment business” insert—

  • ““HMRC” means Her Majesty’s Revenue and Customs;”.

(4)

After the definition of “the Treasury Regulations” insert—

  • ““tribunal” has the same meaning as in the Taxes Management Act 1970;”.