SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 3Enquiry into return
Notice of enquiry
12
1
The Inland Revenue may enquire into a land transaction return if they give notice of their intention to do so (“notice of enquiry”)—
a
to the purchaser,
b
before the end of the enquiry period.
2
The enquiry period is the period of nine months—
a
after the filing date, if the return was delivered on or before that date;
b
after the date on which the return was delivered, if the return was delivered after the filing date;
c
after the date on which the amendment was made, if the return is amended under paragraph 6 (amendment by purchaser).
F2This is subject to the following qualification.
F12A
If—
a
the Inland Revenue give notice, within the period specified in sub-paragraph (2), of their intention to enquire into a land transaction return delivered under section 80 (adjustment where contingency ceases or consideration is ascertained), 81 (further return where relief withdrawn) or 81A (return or further return in consequence of later linked transaction), and
b
it appears to the Inland Revenue to be necessary to give a notice under this paragraph in respect of an earlier land transaction return in respect of the same land transaction,
a notice may be given notwithstanding that the period referred to in sub-paragraph (2) has elapsed in relation to that earlier land transaction.
3
A return that has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under paragraph 6.