SCHEDULES

C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals

Annotations:
Modifications etc. (not altering text)
C1

Sch. 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 4Revenue determination if no return delivered

Determination to have effect as a self-assessment

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1

A Revenue determination has effect for enforcement purposes as if were a self-assessment by the purchaser.

2

In sub-paragraph (1) “for enforcement purposes” means for the purposes of the following provisions of this Part of this Act—

a

the provisions of this Schedule providing for tax-related penalties;

b

section 87 (interest on unpaid tax);

c

section 91 and Schedule 12 (collection and recovery of unpaid tax etc).

3

Nothing in this paragraph affects any liability of the purchaser to a penalty for failure to deliver a return.