{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-12",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Transitional provision",
  "text": "In any case under regulation 13(2) or 18(2) of the Stamp Duty Reserve Tax Regulations 1986 where—\n(a) a relevant transaction or surrender took place before 1st April 2011; and\n(b) an underpayment or repayment was brought about by fraudulent or negligent conduct by or on behalf of any person;\nthe period in which a determination may be made is the earlier of the period of 6 years beginning when the fraudulent or negligent conduct comes to the knowledge of Her Majesty’s Revenue and Customs or the period of 20 years provided in regulation 13(3) or 18(3A).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/664/regulation/12",
    "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."
}