The Stamp Duty Reserve Tax (Amendment) Regulations SI 2010/664 remove from existing regulations HMRC's powers of inspection of a person's SDRT records which are provided for in FA 2008 Sch 36 with effect from April 2010. They also align the time limits for making SDRT determinations and claims with those applying to other taxes.
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The Stamp Duty Reserve Tax (Amendment) Regulations SI 2010/664 remove from existing regulations HMRC's powers of inspection of a person's SDRT records which are provided for in FA 2008 Sch 36 with effect from April 2010. They also align the time limits for making SDRT determinations and claims with those applying to other taxes.
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