Regulation 5 Consequential amendment to the Stamp Duty Reserve Tax Regulations 1986I1
United Kingdom
In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986 M1 (interpretation), for paragraph (a) of the definition of “operator” substitute—
“an Operator for the purposes of regulation 3(1) of the Treasury Regulations operating a relevant system within the United Kingdom;”
Annotations
Marginal citations
- M1
S.I. 1986/1711. Regulation 2 was inserted by S.I. 1997/2430.
Commencement
- I1
Reg. 5 in force at 27.3.2019, see reg. 1(2)
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (14.12.2023 for the revocation of reg. 13) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(xxiii)