# The Stamp Duty Reserve Tax (Amendment) Regulations 1997, Regulation 6: Amendments to the principal Regulations (other than the Schedule)


In regulation 6—
(a) in paragraph (1) after the words “accountable person” there shall be inserted the words “or, having regard to regulation 4A(1), the operator”;
(b) in paragraph (4)(a) after the words “regulation 4” there shall be inserted the words “or 4A”.

---
Source: https://www.legislation.gov.uk/uksi/1997/2430/regulation/6 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-1997/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.