Paragraph 13 Stamp Duty Reserve Tax Regulations 1986I1

Regulation 2 (interpretation) is amended as follows.

Omit the definitions of “General Commissioners” and “Special Commissioners”.

Before the definition of “investment business” insert—

• ““HMRC” means Her Majesty’s Revenue and Customs;”.

After the definition of “the Treasury Regulations” insert—

• ““tribunal” has the same meaning as in the Taxes Management Act 1970;”.