# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 13: Stamp Duty Reserve Tax Regulations 1986

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

(1) Regulation 2 (interpretation) is amended as follows.
(2) Omit the definitions of “General Commissioners” and “Special Commissioners”.
(3) Before the definition of “investment business” insert—
““HMRC” means Her Majesty’s Revenue and Customs;”.
(4) After the definition of “the Treasury Regulations” insert—
““tribunal” has the same meaning as in the Taxes Management Act 1970;”.

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Source: https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/13 (the official version)
Page: https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.