The Stamp Duty Reserve Tax Regulations 1986
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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”.
(1)
S.I. 1986/1711, amended by S.I. 1997/2430, S.I. 1999/3264 and S.I. 2001/3629.