# The Stamp Duty Reserve Tax Regulations 1986, Regulation 20: Taxes Management Act 1970: provisions to apply

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

(1) The provisions of the Taxes Management Act 1970 specified in the first column of the Table in Part I of the Schedule to these Regulations shall apply in relation to the tax as they apply in relation to a tax within the meaning of that Act subject to any modification specified in the second column of that Table.
(2) Any expression to which a meaning is given by the Act or in these Regulations and which is used in a provision of the Taxes Management Act 1970 as applied by this regulation shall in that provision, as so applied, have the same meaning as in the Act or these Regulations.
(3) The provisions of the Taxes Management Act 1970 specified in ... Part I of the Schedule (as modified where appropriate) are restated as so modified and applied in Part II of the Schedule.

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/20 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.