The Stamp Duty Reserve Tax (Amendment) Regulations 2010
The information and inspection powers in Schedule 36 to the Finance Act 2008 (c. 9) were extended by section 96 of the Finance Act 2009 (c. 10) to include nine further taxes, including stamp duty reserve tax (“SDRT”) from 1st April 2010. These Regulations amend the Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“SDRT regulations”) to remove the information and inspection powers from those regulations and apply the new powers and time limits to SDRT.