# The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999, Regulation 9: Amendments to the principal Regulations


In regulation 7–
(a) For the words from “If on a claim” to “section 91 of the Act,” there shall be substituted the following–
“If on a claim–
(a) in relation to a charge under section 87 of the Act, an accountable person or an operator, other than a person liable under section 91 of the Act, or
(b) in relation to a charge under paragraph 2(1) of Schedule 19 to the Finance Act 1999, an accountable person, other than a person liable under paragraph 2(3) of that Schedule,”;
(b) for “4 or 4A” there shall be substituted “4, 4A or 4B”.

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Source: https://www.legislation.gov.uk/uksi/1999/3264/regulation/9 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-no-2-regulations-1999/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.