# The Stamp Duty Reserve Tax (Amendment) Regulations 1992, Introduction: Introductory text


TAXES
Made 23rd December 1992
Laid before the House of Commons 23rd December 1992
Coming into force 1st January 1993
The Treasury, in exercise of the powers conferred on them by section 98 of the Finance Act 1986, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1992/3287/introduction (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.