Regulation 8 Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2011

In regulation 2 (interpretation)^f1 after the definition of “the Board” insert—

• ““carelessly” has the same meaning as in section 118(5) and (6) of the Taxes Management Act 1970;

• “deliberately” has the same meaning as in section 118(7) of the Taxes Management Act 1970;”.