{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-34/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-34/paragraph-7.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/34/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Determination, collection and recovery of duty and interest",
  "text": "The provisions of regulations under section 98 of the Finance Act 1986 (c. 41) (stamp duty reserve tax: administration etc), and the provisions of the Taxes Management Act 1970 (c. 9) applied by those regulations, have effect with the necessary modifications in relation to—\n(a) the determination by the Commissioners of the duty payable under section 111 or the interest payable thereon,\n(b) appeals against any such determination, and\n(c) the collection and recovery of any such duty or interest,\nas if it were an amount of stamp duty reserve tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/34/paragraph/7",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}