# The Stamp Duty Reserve Tax (Amendment) Regulations 1997, Introduction: Introductory text


TAXES
Made 8th October 1997
Laid before the House of Commons 9th October 1997
Coming into force 20th October 1997
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/1997/2430/introduction (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.