The Stamp Duty Reserve Tax (Amendment) Regulations 1993

Statutory Instruments

1993 No.3110

TAXES

The Stamp Duty Reserve Tax (Amendment) Regulations 1993

Made

10th December 1993

Laid before the House of Commons

10th December 1993

Coming into force

1st January 1994

The Treasury, in exercise of the powers conferred on them by section 98(1) of the Finance Act 1986(1), hereby make the following Regulations:

(1)

1986 c. 41; section 98, together with the remainder of Part IV of the Finance Act 1986, was prospectively repealed by sections 110 and 111(1) of, and Part VII of Schedule 19 to, the Finance Act 1990 (c. 29).