# The Stamp Duty Reserve Tax (Amendment) Regulations 1997, Regulation 1: Citation, commencement and effect


These Regulations may be cited as the Stamp Duty Reserve Tax (Amendment) Regulations 1997, shall come into force on 20th October 1997, and shall have effect with respect to any relevant transaction entered into on or after that date.

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Source: https://www.legislation.gov.uk/uksi/1997/2430/regulation/1 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.