Interpretation
2. In these Regulations—
“the Management Act” means the Taxes Management Act 1970(1);
“the principal Regulations” means the Stamp Duty Reserve Tax Regulations 1986(2);
“regulation” means a regulation of the principal Regulations;
“the Schedule” means the Schedule to the principal Regulations.
(1)
(2)
S.I. 1986/1711; relevant amending instruments are S.I. 1988/835, 1989/1301 and 1991/724 (L.5).