{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/schedule-3/part-2",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-administration-regulations-2003/schedule-3/part-2.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/2",
  "kind": "part",
  "number": "2",
  "heading": "COSTS AND CHARGES RECOVERABLE WHERE DISTRESS HAS BEEN LEVIED",
  "text": "Action taken where distress has been levied\nCosts and charges\n1. Taking possession.\nWhere close possession is taken.\n£4.50 for the day of levy only.\nWhere walking possession is taken.\n45p per day, payable for the day the distress is levied and up to 14 days thereafter.\n2. Removal and storage of goods.\nThe reasonable costs and charges of removal and storage.\n3. Appraisement.\nThe reasonable fees, charges and expenses of the person appraising.\n4. Sale.\nWhere the sale is held on the auctioneer’s premises, for the reasonable cost of advertising, auctioneer’s commission (to include all out-of-pocket expenses other than charges for advertising, removal and storage).\n15 per cent. on the sum realised plus the reasonable cost of advertising, removal and storage.\nWhere the sale is held on the debtor’s premises, for the auctioneer’s commission (not to include out-of-pocket expenses or charges for advertising).\n7½ per cent. on the sum realised plus out-of-pocket expenses actually and reasonably incurred and the reasonable costs of advertising.",
  "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/2",
    "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."
}