# The Stamp Duty Reserve Tax (Amendment) Regulations 1993, Regulation 6: Amendments to regulations 8, 12, 13 and 18 of the principal Regulations


In regulation 18(3) for the words “fraud, wilful default or neglect” in each place where they occur there shall be substituted the words “fraudulent or negligent conduct”.

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Source: https://www.legislation.gov.uk/uksi/1993/3110/regulation/6 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.