http://www.legislation.gov.uk/uksi/1993/3110/regulation/4/made

The Stamp Duty Reserve Tax (Amendment) Regulations 1993

Stamp duties

Tax

King's Printer of Acts of Parliament

2016-04-27

TAXES

The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“the principal Regulations”) provide, in regulation 20 (1), that the provisions of the Taxes Management Act 1970 specified in the Table in Part I of the Schedule to those Regulations (“the Schedule”) shall apply subject to any modification specified in that Table. Regulation 20(3) of the principal Regulations provides for those provisions (as modified where appropriate) to be restated in Part II of the Schedule.