# The Stamp Duty Reserve Tax (Amendment) Regulations 1997, Regulation 10: Amendments to the principal Regulations (other than the Schedule)


In regulation 15(1)—
(a) after the words “accountable person” there shall be inserted the words “or operator”;
(b) after the word “whenever” there shall be inserted the words “and wherever”.

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Source: https://www.legislation.gov.uk/uksi/1997/2430/regulation/10 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.