# The Stamp Duty Reserve Tax (Amendment) Regulations 1993, Note: Explanatory note


(This note is not part of the Regulations)
The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“the principal Regulations”) provide, in regulation 20 (1), that the provisions of the Taxes Management Act 1970 specified in the Table in Part I of the Schedule to those Regulations (“the Schedule”) shall apply subject to any modification specified in that Table. Regulation 20(3) of the principal Regulations provides for those provisions (as modified where appropriate) to be restated in Part II of the Schedule.
These Regulations amend the Table in Part I of the Schedule to take account of certain amendments to the 1970 Act since the making of the principal Regulations, and restate in Part II of the Schedule the amended provisions. They also make amendments to regulations 8, 12, 13 and 18 of the principal Regulations.

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