http://www.legislation.gov.uk/uksi/1988/654/contents/made
The Finance Act 1986 (Stamp Duty and Stamp Duty Reserve Tax) (Amendment) Regulations 1988
Stamp duties
Tax
King's Printer of Acts of Parliament
2011-07-04
TAXES
Sections 81(3) and 89(3) of the Finance Act 1986 contain definitions of “market maker” for the purposes of exemption from stamp duty and stamp duty reserve tax respectively. Sections 81(5) and 89(5) provide that the Treasury may by regulations provide that for sections 81(3) and 89(3) there shall be substituted subsections containing different definitions of “market maker” for the purposes of those sections. These Regulations substitute such subsections for sections 81(3) and 89(3).
The Finance Act 1986 (Stamp Duty and Stamp Duty Reserve Tax) (Amendment) Regulations 1988
Instrument
The Finance Act 1986 (Stamp Duty and Stamp Duty Reserve Tax) (Amendment) Regulations 1992