{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986.json",
  "id": "uksi/1986/1711",
  "title": "The Stamp Duty Reserve Tax Regulations 1986",
  "short_title": "Stamp Duty Reserve Tax 1986",
  "long_title": "These Regulations provide for the management of stamp duty reserve tax imposed by Part IV of the Finance Act 1986.",
  "citation": "S.I. 1986/1711",
  "type": "uksi",
  "year": "1986",
  "number": "1711",
  "version": "current",
  "date": "1986-10-02",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2A",
      "kind": "regulation",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-2A",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Due date for payment",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Notice of charge and payment",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4A",
      "kind": "regulation",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-4A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4B",
      "kind": "regulation",
      "number": "4B",
      "heading": null,
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-4B",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Power to require information",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Notice of determination",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Relief from accountability",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Appeals against determination",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Late notice of appeal",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Appeals from the Special Commissioners",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Interest on overpaid tax",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Recovery of tax",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Underpayments",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Overpayments",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Evidence",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Determination of questions on previous view of the law",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Recovery of over-repayment of tax, etc",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Service of documents",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Taxes Management Act 1970: provisions to apply",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Inland Revenue Regulation Act 1890: provisions not to apply",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I",
      "heading": "TABLE",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/schedule/part-I",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/II",
      "kind": "part",
      "number": "II",
      "heading": "TAXES MANAGEMENT ACT 1970",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/schedule/part-II",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "1986-10-16",
      "size": null,
      "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/pdf/uksi_19861711_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1986/1711/pdfs/uksi_19861711_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 106,
  "changes_made_to_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1711",
    "retrieved_at": "2026-10-29T16:40:29.504184+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."
}