Section 177 | Stamp duty reserve tax: information.

— Regulations under section 98(1) of the Finance Act 1986 (administration etc. of stamp duty reserve tax) may include —

(a)provision that notice which the regulations require to be given to the Commissioners of Inland Revenue shall be given in a manner or form specified by the Commissioners;

(b)provision that information which the regulations require to be supplied to the Commissioners shall be supplied in a manner or form specified by the Commissioners.