# The Stamp Duty Reserve Tax Regulations 1986, Regulation 3: Due date for payment

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

Tax charged under the Act ... shall be due and payable on the accountable date.

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/3 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.