# The Stamp Duty Reserve Tax Regulations 1986, Regulation 12: Recovery of tax

Extent: E+W+S+N.I.

(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 paragraphs (4) and (4A) of that regulation were omitted.

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/12 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.