{
  "url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/schedule-2",
  "json_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015/schedule-2.json",
  "legislation": "uksi/2015/549",
  "legislation_title": "The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2014-high-risk-promoters-prescribed-information-regulations-2015",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "Addresses to send the promoter reference number reports",
  "text": "In respect of arrangements involving stamp duty reserve tax transactions under regulation 4 of the Stamp Duty Reserve Tax Regulations (1986), the completed report under section 253 must be sent to—\nHM Revenue and Customs\nSDRT Compliance Team\n9th Floor, City Centre House\n30 Union Street\nBIRMINGHAM\nB2 4AR\nFor all other reports made under section 253 (including those involving stamp duty reserve tax transactions under regulation 4A of the Stamp Duty Reserve Tax Regulations (1986)), the completed report must be sent to—\nHM Revenue and Customs\nCounter Avoidance Directorate\nCA Intelligence S0528\nPO Box 194\nBOOTLE\nL69 9AA",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/1711."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/549/schedule/2",
    "retrieved_at": "2026-10-28T23:44:18.442620+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."
}