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

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The Stamp Duty Reserve Tax Regulations 1986

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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”.

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Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:

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