Consequential amendment to the Stamp Duty Reserve Tax Regulations 1986U.K.
This section has no associated Explanatory Memorandum
5. In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986 M1 (interpretation), for paragraph (a) of the definition of “operator” substitute—
“an Operator for the purposes of regulation 3(1) of the Treasury Regulations operating a relevant system within the United Kingdom;”
Commencement Information
I1Reg. 5 in force at 27.3.2019, see reg. 1(2)
Marginal Citations
M1S.I. 1986/1711. Regulation 2 was inserted by S.I. 1997/2430.