The Stamp Duty Reserve Tax (Amendment of section 89AA of the Finance Act 1986) Regulations 2008 No. 3236

Statutory Instruments

2008 No. 3236

Stamp Duty Reserve Tax

The Stamp Duty Reserve Tax (Amendment of section 89AA of the Finance Act 1986) Regulations 2008

Made

17th December 2008

Laid before the House of Commons

17th December 2008

Coming into force

18th December 2008

The Treasury make the following Regulations in exercise of the powers conferred by section 89AA(8) of the Finance Act 1986(1).

(1)

1986 c. 41. Section 89AA was inserted by section 103(1) of the Finance Act 1997 (c. 16) and amended by paragraph 6 of Schedule 21 to the Finance Act 2007 (c. 11).