Introductory text
Exiting The European Union
Stamp Duty
Stamp Duty Reserve Tax
Made 7th March 2019
Laid before the House of Commons 8th March 2019
Coming into force in accordance with regulation 1
The Treasury make these Regulations in exercise of the powers conferred by sections 80B(5A), 80C(9), 88B(3A) and 89AA(8) of the Finance Act 1986f1 and section 217(1) to (3) and (7) of the Finance Act 2012f2.
Annotations
Footnotes
- f1
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1986 c. 41. Section 80B was inserted by Section 97(1) of the Finance Act 1997 (c.16) and subsection (5A) was inserted by paragraph 2(4) of Schedule 21 to the Finance Act 2007 (c. 11). Section 80C was inserted by section 98(1) of the Finance Act 1997. Section 88B was inserted by Section 102(1) of the Finance Act 1997 and subsection (3A) was inserted by paragraph 4(4) of Schedule 21 to the Finance Act 2007. Section 89AA was inserted by Section 103(1) of the Finance Act 1997.
- f2