{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-11",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-11.json",
  "legislation": "uksi/2010/664",
  "legislation_title": "The Stamp Duty Reserve Tax (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2011",
  "text": "(1) Amend regulation 18 (recovery of over-repayment of tax, etc) as follows.\n(2) In paragraph (2)—\n(a) after “(3)” insert “and (3A)”; and\n(b) for “6” substitute “4”.\n(3) For paragraph (3) substitute—\n“(3) In any case where a repayment is brought about carelessly the period mentioned in paragraph (2) shall be 6 years from the date specified in paragraph (2).\n(3A) In any case where a repayment is brought about deliberately the period mentioned in paragraph (2) shall be 20 years from the date specified in paragraph (2). ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 18 has been amended by S.I. 1997/2430."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/664/regulation/11",
    "retrieved_at": "2026-10-29T02:49:08.831415+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."
}