# The Taxes (Amendments) (EU Exit) Regulations 2019, Regulation 4: Finance Act 1986

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

(1) Part 4 of the Finance Act 1986 (stamp duty reserve tax) is amended as follows.
(2) In section 99—
(a) in subsection (4)(d)—
(i) for “an SE” substitute “a UK Societas”;
(ii) omit the words from “and, at the time” to the end;
(b) in subsection (4A) omit paragraph (b) and the “and” at the end of paragraph (a).

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Source: https://www.legislation.gov.uk/uksi/2019/689/regulation/4 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.