Paragraph 25 Stamp Duty Reserve Tax Regulations 1986

In regulation 8 of the Stamp Duty Reserve Tax Regulations 1986^f1 (appeals against determination)—

(a)

in paragraphs (4) and (4A) omit “Lands”;

(b)

in paragraph (4B)—

(i)

for “appropriate Lands” substitute “appropriate”; and

(ii)

in sub-paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.

Annotations

f1: S.I. 1986/1711. Regulation 8 was amended by regulation 3 of the Stamp Duty Reserve Tax (Amendment) Regulations 1993 (S.I. 1993/3110) and paragraph 14 of Schedule 2 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).