The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013

The Stamp Duty Reserve Tax Regulations 1986

This adran has no associated Memorandwm Esboniadol

4.  In the Stamp Duty Reserve Tax Regulations 1986(1)—

(a)in regulation 2 (interpretation), in the definition of “accountable date”, for “Financial Services Authority” in each place it appears, substitute “Financial Conduct Authority”;

(b)in regulation 4A(1)(a)(ii) (notice of charge and payment), for “Financial Services Authority”, substitute “Financial Conduct Authority”.