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SCHEDULES

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

Modifications etc. (not altering text)

C1Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)

Part 3U.K.Enquiry into return

Effect of referral on enquiryU.K.

21(1)While proceedings on a referral under paragraph 19 are in progress in relation to an enquiry—U.K.

(a)no closure notice shall be given in relation to the enquiry, and

(b)no application may be made for a direction to give such a notice.

(2)For the purposes of this paragraph proceedings on a referral are in progress where—

(a)notice of referral has been given,

(b)the notice has not been withdrawn, and

(c)the questions referred have not been finally determined.

(3)For the purposes of sub-paragraph (2)(c) a question referred is finally determined when—

(a)it has been determined by the [F1tribunal], and

(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).