Regulation 4 Notice of charge and paymentI1

United Kingdom

(1)

F1Subject to paragraph (3), an accountable person, except where different arrangements are authorised in writing by the Board, shall on or before the accountable date—

(a)

give notice of each charge to tax to the Board, and

(b)

pay the tax due.

(2)

A notice under this regulation shall be in such form as the Board may prescribe or authorise and shall contain such information as they may reasonably require for the purposes of the Act.

F2(3)

This regulation shall not apply where–

(a)

the tax in question has been accounted for by the operator under regulation 4A, F3...

F4(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in reg. 4(1) substituted (6.2.2000 with effect in relation to any surrender occurring on or after that day) by The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 6(2) (with reg. 1(2))
F2: Reg. 4(3) added (6.2.2000 with effect in relation to any surrender occurring on or after that day) by The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999 (S.I. 1999/3264), regs. 1(1), 6(3) (with reg. 1(2))
F3: Word in reg. 4(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(5)(a) (with reg. 1(2))
F4: Reg. 4(3)(b) 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(5)(b) (with reg. 1(2))

Commencement

I1: Reg. 4 in force at 27.10.1986, see reg. 1