# The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999, Regulation 2: Interpretation


In these Regulations–
“the Management Act” means the Taxes Management Act 1970;
“the principal Regulations” means the Stamp Duty Reserve Tax Regulations 1986 and “regulation” means a regulation of the principal Regulations;
“surrender” shall be construed in accordance with sub-paragraph (1) of paragraph 2 of Schedule 19 to the Finance Act 1999 (surrender of units to managers) and in accordance with that sub-paragraph as modified in relation to open-ended investment companies by the Stamp Duty and Stamp Duty Reserve Tax (Open-ended Investment Companies) Regulations 1997.

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Source: https://www.legislation.gov.uk/uksi/1999/3264/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.