Regulation 14 OverpaymentsI1

United Kingdom

(1)

If on a claim it is proved to the Board's satisfaction that too much tax has been paid in respect of any relevant transaction F1... the excess (and any interest paid thereon) shall be repaid by the Board.

(2)

A claim under this regulation shall be made within a period of F24 years beginning with the later of—

(a)

the date on which the payment was made, and

(b)

the relevant accountable date.

Annotations

Textual amendments

F1: Words in reg. 14(1) omitted (with effect in relation to any surrender made or effected on or after 30.3.2014) by virtue of The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(11) (with reg. 1(2))
F2: Word in reg. 14(2) substituted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 10 (with reg. 12)

Commencement

I1: Reg. 14 in force at 27.10.1986, see reg. 1