{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-31",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-31.json",
  "legislation": "uksi/1994/1813",
  "legislation_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994",
  "path": "schedule/1/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": "Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)",
  "text": "(1) Part II of the Schedule (which restates the provisions of the Taxes Management Act 1970 specified in Part I of the Schedule as modified where appropriate) shall be amended as follows.\n(2) Sections 50(3) to (6), 51 and 52 shall be omitted.\n(3) For section 53 (as modified) there shall be substituted—\n“Appeals against summary determination of penalties.\n53 (1) An appeal shall lie to the High Court or, in Scotland, the Court of Session as the Court of Exchequer in Scotland, against the summary determination by the Special Commissioners of any penalty pursuant to regulations under section 56B of this Act.\n(2) On any such appeal the court may either confirm or reverse the determination of the Commissioners or reduce or increase the sum determined.”.\n(4) For the Table in section 98 (as modified) there shall be substituted the following Table—\n“\nTABLE\n1\n2\nSection 23 of this Act;\nThe Stamp Duty Reserve Tax Regulations 1986 (other than regulation 4).\nSection 25(1), (2), (3), (4), (5), (8) and (9) of this Act;\nSection 26 of this Act;\nThe Stamp Duty Reserve Tax Regulations 1986.\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1988/835, 1989/1301, 1991/724, 1992/3287 and 1993/3110."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/31",
    "retrieved_at": "2026-10-29T13:29:48.105318+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."
}