SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Annotations:
Modifications etc. (not altering text)
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.
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)