Stamp Duty Reserve Tax Regulations 1986U.K.
This section has no associated Explanatory Memorandum
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)