Regulation 5 Consequential amendment to the Stamp Duty Reserve Tax Regulations 1986
In regulation 2 of the Stamp Duty Reserve Tax Regulations 1986 [S.I. 1986/1711. Regulation 2 was inserted by S.I. 1997/2430.] (interpretation), for paragraph (a) of the definition of "operator" substitute -
"an Operator for the purposes of regulation 3(1) of the Treasury Regulations operating a relevant system within the United Kingdom;"