# The Stamp Duty Reserve Tax Regulations 1986, Regulation 21: Inland Revenue Regulation Act 1890: provisions not to apply

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

Sections 21, 22 and 35 of the Inland Revenue Regulation Act 1890 (proceedings for fines, etc) shall not apply in relation to stamp duty reserve tax.

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/21 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.