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The Stamp Duty Reserve Tax Regulations 1986

S.I. 1986/1711 · Made 2 October 1986 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

TAXES

Made 2nd October 1986

Laid before the House of Commons 3rd October 1986

Coming into Operation 27th October 1986

The Treasury, in exercise of the powers conferred on them by section 98 of the Finance Act 1986, hereby make the following Regulations:—

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 2ARegulation 2A Repealed
  4. 3Due date for payment
  5. 4Notice of charge and payment
  6. 4ARegulation 4A
  7. 4BRegulation 4B Repealed
  8. 5Power to require information Repealed
  9. 6Notice of determination
  10. 7Relief from accountability
  11. 8Appeals against determination
  12. 9Late notice of appeal
  13. 10Appeals from the Special Commissioners Repealed
  14. 11Interest on overpaid tax
  15. 12Recovery of tax
  16. 13Underpayments
  17. 14Overpayments
  18. 15Inspection of records Repealed
  19. 16Evidence
  20. 17Determination of questions on previous view of the law
  21. 18Recovery of over-repayment of tax, etc
  22. 19Service of documents
  23. 20Taxes Management Act 1970: provisions to apply
  24. 21Inland Revenue Regulation Act 1890: provisions not to apply
  25. Signature
  26. Schedule
  27. ITABLE
  28. IITAXES MANAGEMENT ACT 1970
  29. Explanatory note