Regulation 5 Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2010

(1)

Amend Part II of the Schedule (which restates the provisions of the Taxes Management Act 1970 specified in Part I of the Schedule as modified where appropriate) as follows.

(2)

In section 99 (as modified)^f1—

(a)

omit “, or any information under regulation 5,”; and

(b)

after “1986” insert “or Schedule 36 to the Finance Act 2008”.

Annotations

Footnotes

f1: Section 99 (as modified) was amended by S.I. 1993/3110 and 1999/3264.