Introductory text
Stamp Duty
Stamp Duty Reserve Tax
Made 7th March 2011
Laid before the House of Commons 9th March 2011
Coming into force 1st April 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 116 and 117 of the Finance Act 1991 M1.
Annotations
Marginal citations
- M1
1991 c. 31. Section 116(4) was amended by paragraph 5 of Schedule 20 to the Financial Services and Markets Act 2000 (c. 8) and by paragraph 7 of Schedule 21 to the Finance Act 2007 (c. 11). Sections 116(1)(b) and 117(1)(b) were amended by section 65 of the Finance Act 2010 (c. 13).