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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 13. Help about Changes to Legislation

Stamp Duty Reserve Tax Regulations 1986U.K.

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13.—(1) Regulation 2 (interpretation) is amended as follows.

(2) Omit the definitions of “General Commissioners” and “Special Commissioners”.

(3) Before the definition of “investment business” insert—

“HMRC” means Her Majesty’s Revenue and Customs;.

(4) After the definition of “the Treasury Regulations” insert—

“tribunal” has the same meaning as in the Taxes Management Act 1970;.

Commencement Information

I1Sch. 2 para. 13 in force at 1.4.2009, see art. 1(2)

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