# The Stamp Duty Reserve Tax (Amendment) Regulations 1993, Regulation 7: Amendments to Part I of the Schedule


(1) The Table in Part I of the Schedule (which applies the provisions of the Management Act specified in the first column of that Table subject to any modification specified in the second column of that Table) shall be amended as follows.
(2) After the entries relating to section 26 there shall be inserted—
“46A (1) Omit paragraphs (a) and (b) and the words “General Commissioners or” in paragraph (c); and for the words “appeals or other proceedings under the Taxes Acts” substitute “an appeal against a determination”.
(2) —
(3) —
(4) — .”.
(3) After the entries relating to section 53 there shall be inserted—
“56B (1) —
(2) Before the word “Commissioners” wherever it occurs insert “Special”.
(3) Before the word “Commissioners” in both places where it occurs insert “Special”.
(4) —
(5) —
(6) —
56C —
56D —
60 — .”.
(4) For the entries relating to section 63 there shall be substituted—
“63 (1) —
(2) —
63A (1) —
(2) — .”.
(5) For the entry relating to section 65(1) there shall be substituted—
“65 (1) For paragraphs (a) and (b) there shall be substituted “the amount of any tax for the time being due and payable is less than £1,000,”.”.
(6) For the entry relating to section 66(1) there shall be substituted—
“66 (1) For the words “any assessment” substitute “the Act”.”.
(7) The entry relating to section 86(6) shall be omitted.
(8) For the entries relating to subsections (2) and (5) of section 93 there shall be substituted—
“(2) For the words “comply with” substitute “give”; for the words the “year of assessment” to “it was served” substitute “a period of one year beginning on the last day on which the notice should have been given”; and for the words “so much of the tax” to the end substitute “the amount of the tax which he should have paid by the date by which he should have given the notice”.
(5) — .”.
(9) For the entry relating to section 98 there shall be substituted—
“98 (1) Omit the words “Subject to the provisions of this section and section 98A below,”.
(2) Omit the words “Subject to section 98A below”.
(3) —
(4) —
Table Omit the provisions specified in the first and second columns of the Table and the words at the end of the Table and insert the following provisions—
Section 23 of this Act;
The Stamp Duty Reserve Tax Regulations 1986 (other than regulation 4).
Section 25(1), (2), (3), (4), (5), (8) and (9) of this Act;
Section 26 of this Act;
Section 51 of this Act;
The Stamp Duty Reserve Tax Regulations 1986.
”.
(10) For the entry relating to section 99 there shall be substituted—
“99 For the words “preparation or delivery” substitute “giving”; for the words “information, return, accounts or other document” substitute “notice under regulation 4, or any information under regulation 5, of the Stamp Duty Reserve Tax Regulations 1986”; and omit paragraph (a).”.
(11) For the entries relating to section 100 there shall be substituted—
“100 (1) Before the word “Commissioners” insert “Special”; and for the words “the Taxes Acts” substitute “this Act”.
(2) In paragraph (a) for the words “section 93(1) above” onwards substitute “section 93(1)(a) above, or”; omit paragraph (b); in paragraph (c) for the words “section 98(1) above” onwards substitute “section 98(1)(i) above”; omit paragraphs (d) and (e).
(3) —
(4) —
(5) —
100A (1) —
(2) —
(3) Omit the words “in an assessment”.
100B (1) For the words from “this Act” onwards substitute “the Stamp Duty Reserve Tax Regulations 1986 relating to appeals against determinations specified in notices under regulation 6 of those Regulations (“regulation 6 determinations”) shall have effect in relation to an appeal againstsuch a determination as they have effect in relation to appeals againstregulation 6 determinations”.
(2) Omit the words “section 50(6) to (8) of this Act shall not apply but”; and before the word “Commissioners” in both places where it occurs insert “Special”.
(3) For the words “section 56 of this Act” substitute “regulation 10 of the Stamp Duty Reserve Tax Regulations 1986”; and before the word “Commissioners” in both places where it occurs insert “Special”.
100C (1) Omit the words “General or”.
(2) Before the word “Commissioners” insert “Special”.
(3) Before the word “Commissioners” insert “Special”; and omit the words “in an assessment”.
(4) —
(5) —
100D — ”.
(12) For the entries relating to section 103 there shall be substituted—
“103 (1) Omit the words “Subject to subsection (2) below” and the words “for any period”; and before the word “Commissioners” insert “Special”.
(3) —
(4) Before the word “Commissioners” insert “Special”.”.
(13) In the entries relating to subsections (1) and (2) of section 114, in the second column of the Table for the words “An assessment” in each place where they occur there shall be substituted the words “An assessment or determination”.

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Source: https://www.legislation.gov.uk/uksi/1993/3110/regulation/7 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1993/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.