# Finance Act 2000, Paragraph 1


(1) The Treasury may if they consider it expedient in the public interest make provision by regulations for the variation of an existing stamp duty.
(2) The power conferred by this paragraph includes, in particular, power to alter the descriptions of document in respect of which an existing stamp duty, or an existing rate or amount of duty, is chargeable.
(3) The power to make regulations under this paragraph is exercisable by statutory instrument.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/33/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-33/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.