The Stamp Duty Reserve Tax (Amendment) Regulations 1997

Amendments to the principal Regulations (other than the Schedule)

9.  In regulation 13(1)—

(a) in paragraph (1) there shall be added at the end the words “or 4A”;

(b) in paragraph (2) after the words “regulation 4” there shall be inserted the words “or 4A”.

(1)

Amended by S.I. 1993/3110.