SCHEDULES
SCHEDULE 14Stamp duty land tax: determination of penalties and related appeals
Determination of penalty by officer of the Board
2
1
An officer of the Board authorised for the purposes of this paragraph may make a determination—
a
imposing the penalty, and
b
setting it at such amount as in the officer’s opinion is correct or appropriate.
2
Notice of the determination must be served on the person liable to the penalty.
3
The notice must also state—
a
the date on which the notice is issued, and
b
the time within which an appeal against the determination may be made.
4
A penalty determined under this paragraph is due and payable at the end of the period of 30 days beginning with the date of issue of the notice of determination.
5
Where an officer of the Board has decided to impose a penalty, and has taken all other decisions needed for arriving at the amount of the penalty, he may entrust to any other officer of the Board responsibility for completing the determination procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the determination.