Part VI U.K. Stamp Duty and Stamp Duty Reserve Tax

Stamp duty reserve tax U.K.

[F1 195 Regulations concerning administration: sub-delegation to the Board. U.K.

In section 98 of the M1 Finance Act 1986 (Treasury regulations with respect to administration etc) after subsection (1) there shall be inserted—

“(1A) The power conferred on the Treasury by subsection (1) above includes power to make provision conferring or imposing on the Board functions which involve the exercise of a discretion.”]

Textual Amendments

F1 Ss. 186-196 repealed (with effect as mentioned in Sch. 41 Pt. VII, Note 4 of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. VII

Marginal Citations

M1 1986 c. 41.