SCHEDULE 1 AMENDMENTS

30 Stamp Duty Reserve Tax Regulations 1986 (S.I.1986/1711)
(1) The Table in Part I of the Schedule (which applies the provisions of the Taxes Management Act 1970 specified in the first column of that Table subject to any modification specified in the second column of that Table) shall be amended as follows.
(2) The entries relating to sections 50(3) to (6), 51(1) and (2), and 52(1) to (3) shall be omitted.
(3) For the entries relating to section 53 there shall be substituted—

“53(1)	Before the word “Commissioners” insert “Special”.
53(2)	—”

.
(4) In the entry relating to section 98 the words “Section 51 of this Act;” shall be omitted.
Amended by S.I.1988/835, 1989/1301, 1991/724, 1992/3287 and 1993/3110.