# The Stamp Duty Reserve Tax (Amendment) Regulations 1997, Regulation 4: Amendments to the principal Regulations (other than the Schedule)


In regulation 4(1) after the word “where” there shall be inserted the words “the tax in question has been accounted for by the operator under regulation 4A or where”.

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Source: https://www.legislation.gov.uk/uksi/1997/2430/regulation/4 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.