Paragraph 25 Stamp Duty Reserve Tax Regulations 1986I1
United Kingdom
In regulation 8 of the Stamp Duty Reserve Tax Regulations 1986f1 (appeals against determination)—
(a)
in paragraphs (4) and (4A) omit “Lands”;
(b)
in paragraph (4B)—
(i)
for “appropriate Lands” substitute “appropriate”; and
(ii)
in sub-paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.
Annotations
Commencement
- I1
Sch. 2 para. 25 in force at 1.6.2009, see art. 1
Footnotes
- f1
-
S.I. 1986/1711. Regulation 8 was amended by regulation 3 of the Stamp Duty Reserve Tax (Amendment) Regulations 1993 (S.I. 1993/3110) and paragraph 14 of Schedule 2 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).