# The Stamp Duty Reserve Tax (Amendment) Regulations 2010, Regulation 12: Transitional provision


In any case under regulation 13(2) or 18(2) of the Stamp Duty Reserve Tax Regulations 1986 where—
(a) a relevant transaction or surrender took place before 1st April 2011; and
(b) an underpayment or repayment was brought about by fraudulent or negligent conduct by or on behalf of any person;
the 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).

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Source: https://www.legislation.gov.uk/uksi/2010/664/regulation/12 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-amendment-regulations-2010/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.