22. For the purposes of regulation 20 of the Stamp Duty Reserve Tax Regulations 1986(1) (which applies certain provisions of the Taxes Management Act 1970, in some cases subject to modifications, for the purposes of stamp duty reserve tax), articles 6, 7(a), 8(a) and 9 have no effect.
S.I. 1986/1711; relevant amending instruments are S.I. 1988/835, 1993/3110, 1997/2430, 1999/3264, 2009/56.