SCHEDULES

SCHEDULE 10 U.K.Stamp duty land tax: returns, enquiries, assessments and appeals

Modifications etc. (not altering text)

C1 Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)

Part 3 U.K.Enquiry into return

Direction to complete enquiry U.K.

24 (1) The purchaser may apply to the [F1 tribunal] for a direction that the Inland Revenue give a closure notice within a specified period. U.K.

[F2 (2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).]

(3) The [F3 tribunal] hearing the application shall give a direction unless F4 ... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.

Textual Amendments

F1 Word in Sch. 10 para. 24(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(2)

F2 Sch. 10 para. 24(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(3)

F3 Word in Sch. 10 para. 24(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(4)(a)

F4 Words in Sch. 10 para. 24(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(4)(b)