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Statutory Instruments
Stamp Duty Reserve Tax
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).
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).