The Stamp Duty Reserve Tax (Amendment) Regulations 1989
These Regulations, which come into force on 18th August 1989, amend the Stamp Duty Reserve Tax Regulations 1986 (“the Principal Regulations”). The amendments are consequential upon the coming into force on that date of section 178 of the Finance Act 1989 and the Taxes (Interest Rate) Regulations 1989 (S.I. 1989/1297), of the amendment to section 92(2) of the Finance Act 1986 made by section 179(1) of the Finance Act 1989 and of the repeal of section 89 of the Taxes Management Act 1970 (c. 9).