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.