The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004

Appeals against Revenue decisions on tax

5.—(1) Part 7 (appeals against Revenue decisions on tax) is amended as follows.

(2) In paragraph 35—

(a) at the end of sub-paragraph (1)(c) omit “or”;

(b) at the end of sub-paragraph (1)(d) add—

“, or

(e) a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).”.

(3) In paragraph 36 (notice of appeal) —

(a) after sub-paragraph (4) insert —

“(4A) 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.”; and

(b) after sub-paragraph (5) insert—

“(5A) 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 one for which a self-certificate is due (for example, because the land transaction is exempt from charge under Schedule 3).”.