# The Stamp Duty Reserve Tax (Amendment) Regulations 1997, Regulation 2: Interpretation


In these Regulations—
“the Management Act” means the Taxes Management Act 1970;
“the principal Regulations” means the Stamp Duty Reserve Tax Regulations 1986;
“regulation” means a regulation of the principal Regulations;
“relevant transaction” has the meaning given by regulation 2 of the principal Regulations;
“the Schedule” means the Schedule to the principal Regulations.

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Source: https://www.legislation.gov.uk/uksi/1997/2430/regulation/2 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.