The Stamp Duty Reserve Tax (Amendment) Regulations 1988

Amendments to regulation 2 of the Principal Regulations

4.  In regulation 2 of the Principal Regulations after the definition of “barrister” there shall be inserted —

“broker and dealer” has the same meaning as it has (for the time being) for the purposes of section 89(1) of the Act;.

(1)

Section 89 was amended by the Finance Act 1987 (c. 16), Schedule 7, paragraph 4; and subsection (3) of the section was substituted by S.I. 1988/654.