Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 20104
1
Amend the Table in Part 1 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)3 as follows.
2
In the entry for section 99 in the second column—
a
omit “, or any information under regulation 5,”; and
b
after “1986” insert “or Schedule 36 to the Finance Act 2008”.
3
Omit the entries in both columns for section 111.