# The Stamp Duty Reserve Tax (Amendment) Regulations 2010, Regulation 11: Amendment of the Stamp Duty Reserve Tax Regulations 1986 coming into force on 1st April 2011


(1) Amend regulation 18 (recovery of over-repayment of tax, etc) as follows.
(2) In paragraph (2)—
(a) after “(3)” insert “and (3A)”; and
(b) for “6” substitute “4”.
(3) For paragraph (3) substitute—
“(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).
(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). ”.

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Source: https://www.legislation.gov.uk/uksi/2010/664/regulation/11 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.