# The Stamp Duty Reserve Tax (Amendment) Regulations 2010, Regulation 8: Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2011


In regulation 2 (interpretation) 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;”.

---
Source: https://www.legislation.gov.uk/uksi/2010/664/regulation/8 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.