Paragraph 4 The Stamp Duty Reserve Tax Regulations 1986I1
United Kingdom
In the Stamp Duty Reserve Tax Regulations 1986f1—
(a)
in regulation 2 (interpretation), in the definition of “accountable date”, for “Financial Services Authority” in each place it appears, substitute “Financial Conduct Authority”;
(b)
in regulation 4A(1)(a)(ii) (notice of charge and payment), for “Financial Services Authority”, substitute “Financial Conduct Authority”.
Annotations
Commencement
- I1
Sch. 2 para. 4 in force at 1.4.2013, see art. 1(1)
Footnotes
- f1
-
S.I. 1986/1711, amended by S.I. 1997/2430, S.I. 1999/3264 and S.I. 2001/3629.