{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/schedule-3/part-1",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/schedule-3/part-1.json",
  "legislation": "uksi/2003/2837",
  "legislation_title": "The Stamp Duty Land Tax (Administration) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003",
  "path": "schedule/3/part/1",
  "kind": "part",
  "number": "1",
  "heading": "FEES CHARGEABLE ON OR IN CONNECTION WITH THE LEVYING OF DISTRESS",
  "text": "Action taken in connection with the levying of distress\nFees\nFor making a visit to premises with a view to levying distress (whether the levy is made or not).\nA sum not exceeding £12.50.\nLevying distress where the total sum charged is £100 or less.\n£12.50.\nLevying distress where the total sum charged is more than £100.\n12½ per cent. on the first £100 of the amount to be recovered;\n4 per cent. on the next £400;\n2½ per cent. on the next £1,500;\n1 per cent. on the next £8,000;\n¼ per cent. on any additional sum.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2014/600",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014"
    },
    {
      "type": "revoked",
      "affecting": "uksi/2014/600",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2837/schedule/3/part/1",
    "retrieved_at": "2026-10-29T05:45:38.472122+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."
}