Offences made under the Finance Act 1986

3 statutory instruments made under this Act create 10 criminal offences between them.

These are offences created by secondary legislation made under the Act — not the offences in the Act itself. An Act that creates a power to make regulations, and regulations that then create offences, is the ordinary route by which most of the criminal law is made, and it is the route this report follows.

Instruments made under it

• The Stamp Duty Reserve Tax (Amendment) Regulations 1997 1997 · 4 offences
• The Stamp Duty Reserve Tax Regulations 1986 1986 · 4 offences
• The Stamp Duty Reserve Tax (Amendment) Regulations 1993 1993 · 2 offences