Part III Miscellaneous and General
Stamp duty etc.
177Stamp duty reserve tax: information.
— Regulations under section 98(1) of the Finance Act 1986 [1986 c. 41.] (administration etc. of stamp duty reserve tax) may include —
a
provision that notice which the regulations require to be given to the Commissioners of Inland Revenue shall be given in a manner or form specified by the Commissioners;
b
provision that information which the regulations require to be supplied to the Commissioners shall be supplied in a manner or form specified by the Commissioners.