(1)A tax, to be known as stamp duty reserve tax, shall be charged in accordance with this Part of this Act.
(2)The tax shall be under the care and management of the Board.
(3)Section 1 of the [1968 c. 2.] Provisional Collection of Taxes Act 1968 shall apply to the tax; and accordingly in subsection (1) of that section after the words "petroleum revenue tax" there shall be inserted the words "stamp duty reserve tax".