SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Stamp Duty Reserve Tax Regulations 1986 U.K.

21.—(1) Part XI (miscellaneous and supplemental) (as modified) is amended as follows.

(2) In section 118 (as modified)—

(a) in subsection (1) insert the following definitions at the appropriate places—

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

““the TCEA 2007” means the Tribunals, Courts and Enforcement

Act 2007;”;

“tribunal” is to be read in accordance with section 47C;”; and

(b) in subsection (2) for “Special Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 2 para. 21 in force at 1.4.2009, see art. 1(2)