http://www.legislation.gov.uk/id/uksi/1986/1711

http://www.legislation.gov.uk/uksi/1986/1711/regulation/6/1986-10-27

The Stamp Duty Reserve Tax Regulations 1986

Westlaw

TAXES

2024-05-20

Statute Law Database

1986-10-27

These Regulations provide for the management of stamp duty reserve tax imposed by Part IV of the Finance Act 1986.

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4ZA)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 14(5)

art. 1(2)

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4A)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 14(6)

art. 1(2)

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4B)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 14(7)

art. 1(2)

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4C)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 14(8)

art. 1(2)

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4D)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 14(9)(a)

art. 1(2)

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4D)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 14(9)(b)

art. 1(2)

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4)

(4A)

The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009

Sch. 2

para. 25(a)

Sch. 5

art. 1

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4B)

The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009

Sch. 2

para. 25(b)(i)

Sch. 5

art. 1

The Stamp Duty Reserve Tax Regulations 1986

reg. 8(4B)(a)

The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009

Sch. 2

para. 25(b)(ii)

Sch. 5

art. 1

The Stamp Duty Reserve Tax Regulations 1986

reg. 2A

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(3)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 4(3)(a)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(5)(a)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 4(3)(b)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(5)(b)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 4B

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(6)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 6(1)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(7)(a)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 6(4)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(7)(b)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 6(4)(a)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(7)(c)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 6(6)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(7)(d)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 7(a)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(8)(a)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg. 7(b)

The Stamp Duty Reserve Tax (Finance Act 1999, Schedule 19) (Consequential Amendments) Regulations 2014

reg. 2(8)(b)

reg. 1(1)

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns. of the Board EEA regulated market and exchange)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.3(c)

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns. of broker and dealer and market maker)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.3(d)

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns. of recognised professional body and relevant system)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.3(g)

The Stamp Duty Reserve Tax Regulations 1986

reg.4A

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.5

The Stamp Duty Reserve Tax Regulations 1986

reg.6(1)

reg.6(4)(a)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.6

The Stamp Duty Reserve Tax Regulations 1986

reg.8(4A)

(4B)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.8

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns. of the Board EEA regulated market and exchange)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.3(c)

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns. of broker and dealer and market maker)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.3(d)

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns. of recognised professional body and relevant system)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.3(g)

The Stamp Duty Reserve Tax Regulations 1986

reg.4A

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.5

The Stamp Duty Reserve Tax Regulations 1986

reg.6(1)

reg.6(4)(a)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.6

The Stamp Duty Reserve Tax Regulations 1986

reg.8(4A)

(4B)

The Stamp Duty Reserve Tax (Amendment) Regulations 1997

reg.8

The Stamp Duty Reserve Tax Regulations 1986

reg. 4A(1)(a)(ii)

The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

art. 114

art. 1(2)(b)

The Stamp Duty Reserve Tax Regulations 1986

reg 4B

The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001

reg 5

The Stamp Duty Reserve Tax Regulations 1986

reg.2A

The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999

reg.4

The Stamp Duty Reserve Tax Regulations 1986

reg.4B

The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999

reg.7

The Stamp Duty Reserve Tax Regulations 1986

reg.6

The Stamp Duty Reserve Tax (Amendment No. 2) Regulations 1999

reg.8

The Stamp Duty Reserve Tax Regulations 1986

reg 111

The Stamp Duty Reserve Tax (Amendment) Regulations 2010

regs 2

The Stamp Duty Reserve Tax Regulations 1986

schedule rev in pt and

The Stamp Duty Reserve Tax (Amendment) Regulations 2010

regs 2

The Stamp Duty Reserve Tax Regulations 1986

reg.8(4A)

(4B)

The General and Special Commissioners (Amendment of Enactments) Regulations 1994

reg.2(1)

Sch.1

para 28

The Stamp Duty Reserve Tax Regulations 1986

Sch. Pt I in pt and

The General and Special Commissioners (Amendment of Enactments) Regulations 1994

reg.2

Sch.1

para 30

Sch.2

Pt II

The Stamp Duty Reserve Tax Regulations 1986

Sch. Pt II in pt and

The General and Special Commissioners (Amendment of Enactments) Regulations 1994

reg.2

Sch.1

para 31

Sch.2

Pt II

The Stamp Duty Reserve Tax Regulations 1986

Sch Pt.I

The Stamp Duty Reserve Tax (Amendment) Regulations 1999

reg.3(1)

(2)

The Stamp Duty Reserve Tax Regulations 1986

reg.2 (defns of European institution and investment business)

The Stamp Duty Reserve Tax (Amendment) Regulations 1992

reg.2(a)(b)

The Stamp Duty Reserve Tax Regulations 1986

reg. 4A(1)(a)(ii)

The Financial Services Act 2012 (Consequential Amendments and Transitional Provisions) Order 2013

Sch. 2

para. 4(b)

Notice of determinationI16

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.