介绍性文本1.引文及生效日期2.修订1986年印花税储备税规例，于2013年4月1日生效。略去第5条（要求提供资料的权力）及第15条（查阅4.（1）修订附表第1部的表格。5.（1）修订附表第II部（重申第6条）。略去第111条（作为7.修订1986年印花税储备税规例，于2018年4月1日生效。在第2条（解释）中，在“管理局”的定义之后。9.（1）修订第13条（少缴）如下。10.在第14条（2）（多缴）中，用“6”代替“4”。（1）修订第18条（收回超额还税等）12.过渡性条款

Introductory Text1.Citation and commencement2.Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 20103.Omit regulations 5 (power to require information) and 15 (inspection.4.(1) Amend the Table in Part 1 of the Schedule.5.(1) Amend Part II of the Schedule (which restates the.6.Omit section 111 (as modified).7.Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 20118.In regulation 2 (interpretation) after the definition of “the Board”.9.(1) Amend regulation 13 (underpayments) as follows.10.In regulation 14(2) (overpayments) for “6” substitute “4”.11.(1) Amend regulation 18 (recovery of over-repayment of tax, etc).12.Transitional provisionSignatureExplanatory Note