Section 177 Stamp duty reserve tax: information.

— Regulations under section 98(1) of the Finance Act 19861986 c. 41. (administration etc. of stamp duty reserve tax) may include —

(a)

provision that notice which the regulations require to be given to the Commissioners of Inland Revenue shall be given in a manner or form specified by the Commissioners;

(b)

provision that information which the regulations require to be supplied to the Commissioners shall be supplied in a manner or form specified by the Commissioners.