SCHEDULES

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

Part 3Enquiry into return

Direction to complete enquiry

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.

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.