# The Stamp Duty Reserve Tax (Amendment) Regulations 1988, Regulation 6: Amendments to regulation 2 of the Principal Regulations


In regulation 2 of the Principal Regulations for the definition of “qualified dealer” there shall be substituted —
““qualified dealer” means a person who, not being a market maker or broker and dealer —
(a) is an authorised person under Chapter III of Part I of the Financial Services Act 1986, or
(b) by virtue of paragraph 1 of Schedule 15 to that Act is to be treated as such a person;”.

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Source: https://www.legislation.gov.uk/uksi/1988/835/regulation/6 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1988/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.