The Stamp Duty Reserve Tax Regulations 1986

Words in Sch. Pt. 1 Table substituted (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 11(6)

Words in Sch. Pt. 2 substituted (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 12(3)

Words in Sch. Pt. 2 substituted (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 12(4)

Words in Sch. Pt. 2 substituted (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 12(5)

Words in Sch. Pt. 2 substituted (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 12(2)

Words in Sch. Pt. 1 added (25.8.1999) by The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999 (S.I. 1999/2383), regs. 1, 5

Words in Sch. Pt. 2 added (25.8.1999) by The Stamp Duty Reserve Tax (UK Depositary Interests in Foreign Securities) Regulations 1999 (S.I. 1999/2383), regs. 1, 6

Words in Sch. Pt. 1 substituted (1.10.1999) by The Stamp Duty Reserve Tax (Amendment) Regulations 1999 (S.I. 1999/2536), regs. 1, 3

Words in Sch. Pt. 2 substituted (1.10.1999) by The Stamp Duty Reserve Tax (Amendment) Regulations 1999 (S.I. 1999/2536), regs. 1, 4

Word in reg. 2 omitted (6.2.2000 with effect in relation to any surrender occurring on or after that day) by virtue of The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 3(2)(a) (with reg. 1(2))

Word in reg. 2 omitted (6.2.2000 with effect in relation to any surrender occurring on or after that day) by virtue of The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 3(3)(a) (with reg. 1(2))

Reg. 4(3) added (6.2.2000 with effect in relation to any surrender occurring on or after that day) by The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 6(3) (with reg. 1(2))

Words in reg. 4(1) substituted (6.2.2000 with effect in relation to any surrender occurring on or after that day) by The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 6(2) (with reg. 1(2))

Words in reg. 7 substituted (6.2.2000 with effect in relation to any surrender occurring on or after that day) by The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 9(a) (with reg. 1(2))

Words in reg. 2 substituted (26.11.2001) by The Uncertificated Securities Regulations 2001 (S.I. 2001/3755), reg. 1, Sch. 7 para. 18

Words in reg. 2 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 113(2)

Words in reg. 2 omitted (1.12.2001) by virtue of The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 113(4)

Words in reg. 2 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 113(5)

Words in reg. 2 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 113(6)

Words in reg. 2 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 113(7)

Words in reg. 2 omitted (1.12.2001) by virtue of The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 113(8)

Words in reg. 4A(1)(a)(ii) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 114

Words in Sch. Pt. 1 Table substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 115(2)

Words in Sch. Pt. 2 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 115(3)

Words in reg. 2 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 13(2)

Words in reg. 2 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 13(3)

Words in reg. 2 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 13(4)

Reg. 8(4ZA) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(5)

Word in reg. 8(4) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(4)(a)

Reg. 8(4A) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(6)

Reg. 8(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(2)

Word in reg. 8(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(3)

Reg. 8(4C) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(8)

Words in reg. 8(4D) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(9)(a)

Words in reg. 8(4D) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 14(9)(b)

Reg. 9 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 15

Reg. 10 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 16

Words in Sch. Pt. 1 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(7)

Words in Sch. Pt. 1 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(8)

Words in Sch. Pt. 1 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(2)

Words in Sch. Pt. 1 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(3)(a)

Words in Sch. Pt. 1 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(3)(b)

Words in Sch. Pt. 1 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(3)(c)

Words in Sch. Pt. 1 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(3)(d)

Words in Sch. Pt. 1 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(3)(e)

Words in Sch. Pt. 1 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(4)

Words in Sch. Pt. 1 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(5)

Words in Sch. Pt. 1 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(6)

Words in Sch. Pt. 1s omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(9)

Word in Sch. Pt. 1 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 17(10)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 19

Words in Sch. Pt. 2 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(2)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(3)(a)(iii)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(4)(a)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(4)(b)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(4)(c)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(4)(d)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(4)(e)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(5)

Word in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(6)

Words in Sch. Pt. 2 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 21(2)(a)

Word in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 21(2)(b)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(4)(f)

Words in Sch. Pt. 2 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(3)(a)(ii)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(3)(a)(i)

Words in Sch. Pt. 2 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 20(3)(b)

Word in reg. 8(4B) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 2 para. 25(b)(i) (with Sch. 5)

Words in reg. 8(4B)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 2 para. 25(b)(ii) (with Sch. 5)

Word in reg. 8(4)(4A) omitted (1.6.2009) by virtue of The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 2 para. 25(a) (with Sch. 5)

Word in Sch. Pt. 2 substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 3(3)(b)

Reg. 5 omitted (1.4.2010) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 3

Reg. 15 omitted (1.4.2010) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 3

Words in Sch. Pt. 1 omitted (1.4.2010) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 4(2)(a)

Words in Sch. Pt. 1 inserted (1.4.2010) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 4(2)(b)

Words in Sch. Pt. 1 omitted (1.4.2010) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 4(3)

Words in Sch. Pt. 2 omitted (1.4.2010) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 5(2)(a)

Words in Sch. Pt. 2 inserted (1.4.2010) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 5(2)(b)

Words in Sch. Pt. 2 omitted (1.4.2010) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(2), 6

Words in reg. 2 inserted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 8

Reg. 13(2A) inserted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 9(3) (with reg. 12)

Reg. 13(3)-(5) substituted for reg. 13(3) (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 9(4) (with reg. 12)

Words in reg. 13(2) substituted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 9(2)(a) (with reg. 12)

Words in reg. 13(2) substituted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 9(2)(b) (with reg. 12)

Word in reg. 14(2) substituted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 10 (with reg. 12)

Reg. 18(3)(3A) substituted for reg. 18(3) (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 11(3) (with reg. 12)

Words in reg. 18(2) inserted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 11(2)(a) (with reg. 12)

Word in reg. 18(2) substituted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 11(2)(b) (with reg. 12)

Words in Sch. Pt. 1 omitted (6.4.2012) by virtue of The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012 (S.I. 2012/886), regs. 1, 4(2)

Words in Sch. Pt. 2 omitted (6.4.2012) by virtue of The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012 (S.I. 2012/886), regs. 1, 4(3)

Words in Sch. Pt. II omitted (6.4.2012) by virtue of The Child Trust Funds, Registered Pension Schemes and Stamp Duty Reserve Tax (Consequential Amendments) Regulations 2012 (S.I. 2012/886), regs. 1, 4(4)

Words in reg. 2 substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), reg. 1(1), Sch. 2 para. 4(a)

Words in reg. 4A(1)(a)(ii) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), reg. 1(1), Sch. 2 para. 4(b)

Words in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(a)(i) (with reg. 1(2))

Word in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(a)(ii) (with reg. 1(2))

Word in reg. 2 inserted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(a)(iii) (with reg. 1(2))

Words in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(b)(i) (with reg. 1(2))

Word in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(b)(ii) (with reg. 1(2))

Word in reg. 2 inserted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(b)(iii) (with reg. 1(2))

Words in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(c)(i)(ii) (with reg. 1(2))

Words in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(c)(iii) (with reg. 1(2))

Words in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(c)(iv) (with reg. 1(2))

Words in reg. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(2)(c)(v)(vi) (with reg. 1(2))

Reg. 2A omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(3) (with reg. 1(2))

Words in reg. 3 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(4) (with reg. 1(2))

Word in reg. 4(3) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(5)(a) (with reg. 1(2))

Reg. 4(3)(b) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(5)(b) (with reg. 1(2))

Reg. 4B omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(6) (with reg. 1(2))

Words in reg. 6(4) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(7)(b) (with reg. 1(2))

Words in reg. 6(4)(a) substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(7)(c) (with reg. 1(2))

Words in reg. 6(6) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(7)(d) (with reg. 1(2))

Words in reg. 6(1) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(7)(a) (with reg. 1(2))

Words in reg. 7 substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(8)(c) (with reg. 1(2))

Word in reg. 7(a) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(8)(a) (with reg. 1(2))

Reg. 7(b) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(8)(b) (with reg. 1(2))

Words in reg. 12(3) substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(9) (with reg. 1(2))

Words in reg. 13(2) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(10)(b)(i) (with reg. 1(2))

Words in reg. 13(2) substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(10)(b)(ii) (with reg. 1(2))

Words in reg. 13(1) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(10)(a)(i) (with reg. 1(2))

Words in reg. 13(1) substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(10)(a)(ii) (with reg. 1(2))

Words in reg. 14(1) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(11) (with reg. 1(2))

Words in Sch. Pt. 1 Table substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(12)(b) (with reg. 1(2))

Words in Sch. Pt. 1 Table substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(12)(c) (with reg. 1(2))

Words in Sch. Pt. 1 Table omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(12)(a)

Words in Sch. Pt. 2 omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(13)(a) (with reg. 1(2))

Words in Sch. Pt. 2 substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(13)(b) (with reg. 1(2))

Words in Sch. Pt. 2 substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(13)(c) (with reg. 1(2))

Words in reg. 2 substituted (27.3.2019) by The Uncertificated Securities (Amendment and EU Exit) Regulations 2019 (S.I. 2019/679), regs. 1(2), 5 (with regs. 10-12)

Words in reg. 2 substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 23(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)