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Finance Act 1986
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86The tax: introduction
(1)A tax, to be known as stamp duty reserve tax, shall be charged in accordance with this Part of this Act.
(2)The tax shall be under the care and management of the Board.
(3)Section 1 of the [1968 c. 2.] Provisional Collection of Taxes Act 1968 shall apply to the tax; and accordingly in subsection (1) of that section after the words "petroleum revenue tax" there shall be inserted the words "stamp duty reserve tax".
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