# The Stamp Duty Reserve Tax Regulations 1986, Introduction: Introductory text

Extent: E+W+S+N.I.

TAXES
Made 2nd October 1986
Laid before the House of Commons 3rd October 1986
Coming into Operation 27th October 1986
The Treasury, in exercise of the powers conferred on them by section 98 of the Finance Act 1986, hereby make the following Regulations:—

---
Source: https://www.legislation.gov.uk/uksi/1986/1711/introduction (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.