SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 7F4Reviews and appeals
Sch. 10 Pt. 7 heading 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. 385
Notice of appeal
36
1
Notice of an appeal under paragraph 35 must be given—
a
in writing,
b
within 30 days after the specified date,
c
to the relevant officer of the Board.
2
In relation to an appeal under paragraph 35(1)(a)—
a
the specified date is the date on which the notice of amendment was issued, and
b
the relevant officer of the Board is the officer by whom the notice of amendment was given.
3
In relation to an appeal under paragraph 35(1)(b)—
a
the specified date is the date on which the closure notice was issued, and
b
the relevant officer of the Board is the officer by whom the closure notice was given.
4
In relation to an appeal under paragraph 35(1)(c) or (d)—
a
the specified date is the date on which the notice of assessment was issued, and
b
the relevant officer of the Board is the officer by whom the notice of assessment was given.
F14A
In relation to an appeal under paragraph 35(1)(e) —
a
the specified date is the date on which the Revenue determination was issued, and
b
the relevant officer of the Board is the officer by whom the determination was made.
5
The notice of appeal must specify the grounds of appeal.
F25A
The only grounds on which an appeal lies under paragraph 35(1)(e) are that—
a
the purchase to which the determination relates did not take place,
b
the interest in the land to which the determination relates has not been purchased,
c
the contract for the purchase of the interest to which the determination relates has not been substantially performed, or
d
the land transaction is F3not notifiable (for example, because the land transaction is exempt from charge under Schedule 3).
F56
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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)