{
  "url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-7",
  "json_url": "https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Relief from accountability",
  "text": "If on a claim–\n(a) in relation to a charge under section 87 of the Act, an accountable person or an operator, other than a person liable under section 91 of the Act ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nproves to the Board's satisfaction that he has taken without success all reasonable steps, both before and after the date of the agreement, to recover from the person liable tax for which he is accountable under regulation 4 or 4A, he shall be relieved of his liability to account for and pay that tax and any interest on that tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 7 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), 9(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 7(a) 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(8)(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 7(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(8)(b) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 7 substituted (with effect in relation to any surrender made or effected on or after 30.3.2014) by The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014 (S.I. 2014/1932), regs. 1(1), 2(8)(c) (with reg. 1(2))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 in force at 27.10.1986, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1711/regulation/7",
    "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."
}