{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-4A",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-4A.json",
  "legislation": "uksi/1986/1711",
  "legislation_title": "The Stamp Duty Reserve Tax Regulations 1986",
  "legislation_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986",
  "path": "regulation/4A",
  "kind": "regulation",
  "number": "4A",
  "heading": null,
  "text": "(1) An operator, except where different arrangements are authorised in writing by the Board, shall on or before the accountable date—\n(a) give notice to the Board of each charge to tax arising—\n(i) in respect of a relevant transaction in connection with which securities are transferred by means of a relevant system operated by him, or\n(ii) in respect of a relevant transaction that is reported to the Financial Conduct Authority or an exchange by means of a relevant system operated by him, or\n(iii) in respect of a relevant transaction that is reported otherwise than by means of a relevant system to an exchange in relation to which he is the operator, or (as the case may be) which itself is the operator, in a case where the securities to which the transaction relates are not transferred by means of a relevant system, and\n(b) pay the tax due.\n(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.\n(3) The Board may, by notification in writing to an operator, impose such requirements, conditions or procedures as they consider necessary for the purposes of these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 4A inserted (20.10.1997 with respect to any relevant transaction entered into on or after that date) by The Stamp Duty Reserve Tax (Amendment) Regulations 1997 (S.I. 1997/2430), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4A(1)(a)(ii) substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(b), 114"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 4A(1)(a)(ii) substituted (1.4.2013) by The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013 (S.I. 2013/472), reg. 1(1), Sch. 2 para. 4(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1711/regulation/4A",
    "retrieved_at": "2026-10-29T16:40:29.504184+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}