{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-18",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-18.json",
  "legislation": "uksi/1986/1711",
  "legislation_title": "The Stamp Duty Reserve Tax Regulations 1986",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Recovery of over-repayment of tax, etc",
  "text": "(1) Where an amount of tax has been repaid, or interest has been paid, to any person which ought not to have been repaid or paid to him, that amount may be determined and recovered as if it were tax due from him.\n(2) Subject to paragraph (3) and (3A) a determination under this regulation may be made before the expiration of 4 years from the date on which the amount was repaid or paid.\n(3) In any case where a repayment is brought about carelessly the period mentioned in paragraph (2) shall be 6 years from the date specified in paragraph (2).\n(3A) In any case where a repayment is brought about deliberately the period mentioned in paragraph (2) shall be 20 years from the date specified in paragraph (2).\n(4) In this regulation an amount repaid or paid includes an amount allowed by way of set off.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 18(2) inserted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 11(2)(a) (with reg. 12)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 18(2) substituted (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 11(2)(b) (with reg. 12)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 18(3)(3A) substituted for reg. 18(3) (1.4.2011) by The Stamp Duty Reserve Tax (Amendment) Regulations 2010 (S.I. 2010/664), regs. 1(3), 11(3) (with reg. 12)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 27.10.1986, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1711/regulation/18",
    "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."
}