The Stamp Duty Reserve Tax (Amendment) Regulations 1993

UK Statutory Instrument 1993 No. 3110 — creates 2 criminal offences.

2offences created

0recorded in force

0revoked

Made: 10 December 1993
In force from: 1 January 1994
Extent: Not stated
Subject: Tax, customs and excise
Made under: Finance Act 1986

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

The Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711) (“the principal Regulations”) provide, in regulation 20 (1), that the provisions of the Taxes Management Act 1970 specified in the Table in Part I of the Schedule to those Regulations (“the Schedule”) shall apply subject to any modification specified in that Table. Regulation 20(3) of the principal Regulations provides for those provisions (as modified where appropriate) to be restated in Part II of the Schedule. These Regulations amend the Table in Part I of the Schedule to take account of certain amendments to the 1970 Act since the making of the principal Regulations, and restate in Part II of the Schedule the amended provisions. They also make amendments to regulations 8, 12, 13 and 18 of the principal Regulations.

Offences created by this instrument

For subsections (2) and (5) of section 93 (as modified) there shall be substituted— 2 If a failure by a person to give… regulation 8(10) · Status not determined · Strict liability
Assessing in giving incorrect notice etc regulation 99 · Status not determined · Strict liability

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

Check the source

This instrument on legislation.gov.uk The authoritative text, including amendments made since
Other instruments from 1993