The Variation of Stamp Duties Regulations 2001
These Regulations are made under paragraph 1 of Schedule 33 to the Finance Act 2000 which confers upon the Treasury a power to vary existing stamp duties. The Regulations provide that certain stamp duty reliefs for land in disadvantaged areas, contained in section 92(1) of, and paragraph 1 of Schedule 30 to, the Finance Act 2001 (“Section 92(1)” and “Schedule 30” respectively), shall not apply to certain instruments and otherwise restrict those reliefs.