# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 15: Recovery of tax not postponed by application


(1) This regulation applies where an application has been made but has not been accepted by the Inland Revenue (including where there is an appeal under regulation 19 against the refusal of the application).
(2) The tax in respect of the chargeable consideration to which the application relates remains due and payable as if there had been no application (and, if relevant, no appeal).
This is subject to—
(a) the following paragraphs of this regulation;
(b) regulation 22 (direction by Commissioners postponing payment); and
(c) regulation 23 (agreement to postpone payment).
(3) Payment of an amount of such tax as would not be due and payable if the application were accepted shall be postponed pending the reaching of a decision on the application.
(4) If an application is refused by the Inland Revenue, and there is no appeal under regulation 19 against the refusal of the application, the date on which any tax the payment of which had been postponed under paragraph (3) is due and payable shall be determined as if it were charged by an assessment of which notice was issued on the date on which the Inland Revenue issues to the applicant a notice of the total amount payable in consequence of the refusal of the application.
This is subject to—
(a) regulation 22 (direction by Commissioners postponing payment); and
(b) regulation 23 (agreement to postpone payment).

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/15 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.