The Stamp Duty Reserve Tax (Amendment) Regulations 2010 No. 664

Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2011

10.  In regulation 14(2) (overpayments)(1) for “6” substitute “4”.

(1)

Regulation 14 has been amended by S.I. 1999/3264.