# The Stamp Duty Reserve Tax Regulations 1986, Regulation 7: Relief from accountability

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

If on a claim–
(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 ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
proves 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.

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Source: https://www.legislation.gov.uk/uksi/1986/1711/regulation/7 (the official version)
Page: https://openlegislation.uk/stamp-duty-reserve-tax-regulations-1986/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.