UK Statutory Instrument 1986 United Kingdom

The Stamp Duty Reserve Tax Regulations 1986

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What's here

2 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.004

Notice of charge and payment

  • Report and pay Stamp Duty Reserve Tax by the accountable date
s.004

(1) An operator, except where different arrangements are authorised in...

  • Notify HMRC and pay Stamp Duty Reserve Tax on relevant transactions
Browse 23 other sections — procedural / definitional / commencement
sch.

Power to obtain copies of registers of securities

s.001

Citation and commencement

s.002

Interpretation

s.002

References in these Regulations to any of the provisions of...

s.003

Due date for payment

s.004

(1) An accountable person in relation to a charge to...

s.005

Power to require information

s.006

Notice of determination

s.007

Relief from accountability

s.008

Appeals against determination

s.009

Late notice of appeal

s.010

Appeals from the Special Commissioners

s.011

Interest on overpaid tax

s.012

Recovery of tax

s.013

Underpayments

s.014

Overpayments

s.015

Inspection of records

s.016

Evidence

s.017

Determination of questions on previous view of the law

s.018

Recovery of over-repayment of tax, etc

s.019

Service of documents

s.020

Taxes Management Act 1970: provisions to apply

s.021

Inland Revenue Regulation Act 1890: provisions not to apply

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