SCHEDULES

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

Part 7 U.K.Appeals against Revenue decisions on tax

Recovery of tax not postponed by appeal U.K.

38 (1) Where there is an appeal to the Commissioners under paragraph 35, the tax charged by the amendment or assessment in question remains due and payable as if there had been no appeal. U.K.

(2) Sub-paragraph (1) is subject to—

• paragraph 39 (direction by Commissioners postponing payment), and

• paragraph 40 (agreement to postpone payment).