SCHEDULES
SCHEDULE 35Stamp duty: withdrawal of relief for company acquisitions: supplementary provisions
8Determination, collection and recovery of duty and interest
The provisions of regulations under section 98 of the Finance Act 1986 (c. 41) (stamp duty reserve tax: administration etc), and the provisions of the Taxes Management Act 1970 applied by those regulations, have effect with the necessary modifications in relation to—
a
the determination by the Commissioners of the duty payable under section 113 or this Schedule, or of the interest payable thereon,
b
appeals against any such determination, and
c
the collection and recovery of any such duty or interest,
as if it were an amount of stamp duty reserve tax.