# The Stamp Duty Reserve Tax (Amendment) Regulations 1993, Introduction: Introductory text


TAXES
Made 10th December 1993
Laid before the House of Commons 10th December 1993
Coming into force 1st January 1994
The Treasury, in exercise of the powers conferred on them by section 98(1) of the Finance Act 1986, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1993/3110/introduction (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.