Regulation 3 Amendments to the principal Regulations

In regulation 2^f1—

(a)

after the definition of “costs” there shall be inserted the following definition—

““the enactments relating to stamp duty” means section 13(4) of the Stamp Act 1891 and Part II of Schedule 17 to the Finance Act 1999;”

(b)

in the definition of “proceedings” after paragraph (h) there shall be added the following paragraph—

“(i)

any appeal to the Special Commissioners under the enactments relating to stamp duty;”.

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