SI 1986/1711 - STAMP DUTY RESERVE TAX REGULATIONS 1986
Contents:
- SI 1986/1711 - STAMP DUTY RESERVE TAX REGULATIONS 1986
- CITATION AND COMMENCEMENT (reg. 1)
- INTERPRETATION (reg. 2)
- DUE DATE FOR PAYMENT (reg. 3)
- NOTICE OF CHARGE AND PAYMENT (reg. 4)
- POWER TO REQUIRE INFORMATION (reg. 5)
- NOTICE OF DETERMINATION (reg. 6)
- RELIEF FROM ACCOUNTABILITY (reg. 7)
- APPEALS AGAINST DETERMINATION (reg. 8)
- LATE NOTICE OF APPEAL (reg. 9)
- APPEALS FROM THE SPECIAL COMMISSIONERS (reg. 10)
- INTEREST ON OVERPAID TAX (reg. 11)
- RECOVERY OF TAX (reg. 12)
- UNDERPAYMENTS (reg. 13)
- OVERPAYMENTS (reg. 14)
- INSPECTION OF RECORDS (reg. 15)
- EVIDENCE (reg. 16)
- DETERMINATION OF QUESTIONS ON PREVIOUS VIEW OF THE LAW (reg. 17)
- RECOVERY OF OVER-REPAYMENT OF TAX, ETC. (reg. 18)
- SERVICE OF DOCUMENTS (reg. 19)
- TAXES MANAGEMENT ACT 1970: PROVISIONS TO APPLY (reg. 20)
- INLAND REVENUE REGULATION ACT 1890: PROVISIONS NOT TO APPLY (reg. 21)
- SCHEDULE