# The Stamp Duty Reserve Tax (Amendment) Regulations 2010, Regulation 10: Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2011


In regulation 14(2) (overpayments) for “6” substitute “4”.

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Source: https://www.legislation.gov.uk/uksi/2010/664/regulation/10 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.