Regulation 3 Due date for paymentI1
United Kingdom
Tax charged under the Act F1... shall be due and payable on the accountable date.
Annotations
Textual amendments
- F1
Words in reg. 3 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(4) (with reg. 1(2))
Commencement
- I1
Reg. 3 in force at 27.10.1986, see reg. 1