Finance Act 2003 (c. 14)

SCHEDULES

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

Part 3 U.K. Enquiry into return

Direction to complete enquiry U.K.

24 (1) The purchaser may apply to the General or Special Commissioners for a direction that the Inland Revenue give a closure notice within a specified period. U.K.

(2) Any such application shall be heard and determined in the same way as an appeal.

(3) The Commissioners hearing the application shall give a direction unless they are satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.