SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Stamp Duty Reserve Tax Regulations 1986I113
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;