Stamp Duty Reserve Tax Regulations 1986U.K.
This section has no associated Explanatory Memorandum
18. Part II of the Schedule (which restates the provisions of the Taxes Management Act 1970 specified in Part I of the Schedule as modified where appropriate) is amended as follows.
Commencement Information
I1Sch. 2 para. 18 in force at 1.4.2009, see art. 1(2)