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Regulation 1 Citation and commencement

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Stamp Duty Reserve Tax (Amendment) Regulations 2010.

(2)

Regulations 2 to 6 come into force on 1st April 2010.

(3)

Regulations 7 to 12 come into force on 1st April 2011.