# The Stamp Duty Reserve Tax (Amendment) Regulations 1989, Regulation 4: Amendments to the Principal Regulations


In Part I of the Schedule to the Principal Regulations–
(a) in the second column of the Table in the modifications alongside“86(1)” in the first column after the words““charged by an assessment”” there shall be added“; for the words“prescribed rate” substitute“rate applicable under section 178 of the Finance Act 1989 for the purposes of section 92(2) of the Finance Act 1986””;
(b) in the first column of the Table“89(1)(3)”, and in the second column the modifications alongside“89(1)(3)”, shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1989/1301/regulation/4 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1989/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.