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 7 U.K.[F1 Reviews and appeals]

Textual Amendments

F1 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

Recovery of tax not postponed by appeal U.K.

38 (1) Where there is an appeal F2 ... under paragraph 35, the tax charged by the amendment or assessment in question remains due and payable as if there had been no appeal. U.K.

(2) Sub-paragraph (1) is subject to—

• paragraph 39 (direction by [F3 the tribunal] postponing payment), and

• paragraph 40 (agreement to postpone payment).

Textual Amendments

F2 Words in Sch. 10 para. 38(1) 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. 390(2)

F3 Words in Sch. 10 para. 38(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. 390(3)