Regulation 12 Recovery of taxI1

United Kingdom

(1)

The Board shall not exercise any remedy or take any proceedings for the recovery of any amount of tax which is due from any person unless the amount has been agreed in writing between that person and the Board or has been determined and specified in a notice under regulation 6.

(2)

Where an amount has been so determined and specified, but an appeal to which this paragraph applies is pending against the determination, the Board shall not exercise any remedy or take any legal proceedings to recover the amount determined except such part of it as may be agreed in writing or determined and specified in a further notice under regulation 6 to be a part not in dispute.

(3)

Paragraph (2) applies to any appeal under regulation 8 but not to any further appeal; and regulation 8 shall have effect, in relation to a determination made in pursuance of paragraph (2) of this regulation, as if F1paragraphs (4) F2and (4A) of that regulation were omitted.

Annotations

Textual amendments

F1: Words in reg. 12(3) substituted (1.1.1994) by The Stamp Duty Reserve Tax (Amendment) Regulations 1993 (S.I. 1993/3110), regs. 1, 4
F2: Words in reg. 12(3) substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(9) (with reg. 1(2))

Commencement

I1: Reg. 12 in force at 27.10.1986, see reg. 1