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The Stamp Duty Reserve Tax Regulations 1986
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- UK Statutory Instruments
- 1986 No. 1711
- Regulation 6
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Changes and effects yet to be applied to Regulation 6:
- schedule rev in pt and am by S.I. 2010/664 regs 2 4 5
- reg.6 amended by S.I. 1999/3264 reg.8
- reg.6(1) reg.6(4)(a) amended by S.I. 1997/2430 reg.6
- reg.6(1) reg.6(4)(a) amended by S.I. 1997/2430 reg.6
- reg. 6(1) words omitted by S.I. 2014/1932 reg. 2(7)(a)
- reg. 6(4) words omitted by S.I. 2014/1932 reg. 2(7)(b)
- reg. 6(4)(a) words substituted by S.I. 2014/1932 reg. 2(7)(c)
- reg. 6(6) words omitted by S.I. 2014/1932 reg. 2(7)(d)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. Pt I in pt and amended by S.I. 1994/1813 reg.2 Sch.1 para 30 Sch.2 Pt II
- Sch. Pt II in pt and amended by S.I. 1994/1813 reg.2 Sch.1 para 31 Sch.2 Pt II
- Sch Pt.I amended by S.I. 1999/2536 reg.3(1) (2)
- reg.2 (defns of European institution and investment business) added by S.I. 1992/3287 reg.2(a)(b)
- reg.2 (defns. of the Board EEA regulated market and exchange) added by S.I. 1997/2430 reg.3(c)
- reg.2 (defns. of recognised professional body and relevant system) added by S.I. 1997/2430 reg.3(g)
- reg.2 (defns. of the Board EEA regulated market and exchange) added by S.I. 1997/2430 reg.3(c)
- reg.2 (defns. of recognised professional body and relevant system) added by S.I. 1997/2430 reg.3(g)
- reg.2 (defns. of broker and dealer and market maker) revoked by S.I. 1997/2430 reg.3(d)
- reg.2 (defns. of broker and dealer and market maker) revoked by S.I. 1997/2430 reg.3(d)
- reg.2A added by S.I. 1999/3264 reg.4
- reg. 2A omitted by S.I. 2014/1932 reg. 2(3)
- reg. 4(3)(a) word omitted by S.I. 2014/1932 reg. 2(5)(a)
- reg. 4(3)(b) omitted by S.I. 2014/1932 reg. 2(5)(b)
- reg.4A added by S.I. 1997/2430 reg.5
- reg.4A added by S.I. 1997/2430 reg.5
- reg. 4A(1)(a)(ii) words substituted by S.I. 2001/3629 art. 114
- reg. 4A(1)(a)(ii) words substituted by S.I. 2013/472 Sch. 2 para. 4(b)
- reg.4B added by S.I. 1999/3264 reg.7
- reg 4B am by S.I. 2001/964 reg 5
- reg. 4B omitted by S.I. 2014/1932 reg. 2(6)
- reg. 7(a) word omitted by S.I. 2014/1932 reg. 2(8)(a)
- reg. 7(b) omitted by S.I. 2014/1932 reg. 2(8)(b)
- reg. 8(4)(4A) word omitted by S.I. 2009/1307 Sch. 2 para. 25(a)
- reg.8(4A) (4B) added by S.I. 1994/1813 reg.2(1) Sch.1 para 28
- reg.8(4A) (4B) renumbered where they secondly occur (as reg.8(4C)(4D) respecttvely) by S.I. 1997/2430 reg.8
- reg.8(4A) (4B) renumbered where they secondly occur (as reg.8(4C)(4D) respecttvely) by S.I. 1997/2430 reg.8
- reg. 8(4A) substituted by S.I. 2009/56 Sch. 2 para. 14(6)
- reg. 8(4B) word inserted by S.I. 2009/56 Sch. 2 para. 14(7)
- reg. 8(4B) word substituted by S.I. 2009/1307 Sch. 2 para. 25(b)(i)
- reg. 8(4B)(a) words substituted by S.I. 2009/1307 Sch. 2 para. 25(b)(ii)
- reg. 8(4C) omitted by S.I. 2009/56 Sch. 2 para. 14(8)
- reg. 8(4D) words omitted by S.I. 2009/56 Sch. 2 para. 14(9)(b)
- reg. 8(4D) words substituted by S.I. 2009/56 Sch. 2 para. 14(9)(a)
- reg. 8(4ZA) inserted by S.I. 2009/56 Sch. 2 para. 14(5)
- reg 111 rev by S.I. 2010/664 regs 2 6
Notice of determinationU.K.
6.—(1) Where it appears to the Board that a relevant transaction has taken place or where a claim is made to the Board in connection with a relevant transaction, the Board may give notice to any person who appears to them in relation to that transaction to be the accountable person, or the person liable for any of the tax charged or to the claimant, stating that they have determined the matters specified in the notice.
(2) If it appears to the Board that any such matter specified in a notice of determination is, or may be, material as respects any liability under the Act of two or more persons, they may give notice of the determination to each of those persons.
(3) Any matter that appears to the Board to be relevant for the purposes of the Act may be determined and specified in a notice under this regulation.
(4) A determination for the purposes of a notice under this regulation of any fact relating to a relevant transaction—
(a)shall, if that fact has been stated in a notice under regulation 4 and the Board are satisfied that the notice is correct, be made by the Board in accordance with that notice, but
(b)may, in any other case, be made by the Board to the best of their judgment.
(5) A notice under this regulation shall state the time within which and the manner in which an appeal against any determination in it may be made.
(6) Subject to any variation by agreement in writing or on appeal, a determination in a notice under this regulation shall be conclusive for the purposes of the Act against a person on whom the notice is served.
Commencement Information
I1Reg. 6 in force at 27.10.1986, see reg. 1
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