# The Stamp Duty Reserve Tax Regulations 1986, Regulation 4: Notice of charge and payment

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

(1) Subject 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.
(3) This regulation shall not apply where–
(a) the tax in question has been accounted for by the operator under regulation 4A, ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/4 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.