The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999

Amendments to Part I of the Schedule to the principal Regulations

12.—(1) The Table in Part I of the Schedule to the principal Regulations (which applies the provisions of the Management Act specified in the first column of that Table subject to any modification specified in the second column of that Table) shall be amended as follows.

(2) In the entries relating to sections 93(1)(1), 95(1)(2) and 99(3) for “4 or 4A” there shall be substituted “4, 4A or 4B”.

(3) In the entry relating to section 98(4) in the second column for “4 and 4A” there shall be substituted “4, 4A and 4B”.

(1)

Section 93(1) was substituted by paragraph 25 of Schedule 19 to the Finance Act 1994 (c. 9). The entry relating to section 93(1) was substituted by S.I. 1997/2430, regulation 11(4).

(2)

Section 95(1) was amended by section 148 of the Finance Act 1988 (c. 39), section 163(1)(a) of the Finance Act 1989 (c. 26), and paragraph 27 of Schedule 19 to the Finance Act 1994. The entry relating to section 95(1) was substituted by S.I. 1997/2430, regulation 11(5).

(3)

Section 99 was substituted by section 66 of the Finance Act 1989. The entry relating to section 99 was substituted by S.I. 1993/3110, regulation 7(10), and amended as substituted by S.I. 1997/2430, regulation 11(7).

(4)

Relevant amendments to section 98 were made by section 164 of the Finance Act 1989 and section 68(3) of the Finance Act 1990. The entry relating to section 98 was amended by S.I. 1993/3110, regulation 7(9), S.I. 1994/1813, regulation 30(4), S.I. 1997/2430, regulation 11(6) and S.I. 1999/2383, regulation 5.