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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations–

  • “the Management Act” means the Taxes Management Act 1970;f1

  • “the Schedule” means the Schedule to the Stamp Duty Reserve Tax Regulations 1986.f2

Annotations

Footnotes

f1

1970 c. 9.

f2

S.I. 1986/1711. Relevant amending instruments are S.I. 1989/1301 and S.I. 1993/3110.