# The Stamp Duty Land Tax (Administration) Regulations 2003, Regulation 31: Deduction of fees, costs and charges by the collector


The fees, costs and charges specified in Schedule 3 shall be deducted by the collector from the sums received on or in connection with the levying of distress or where distress has been levied.

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Source: https://www.legislation.gov.uk/uksi/2003/2837/regulation/31 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.