SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 3Enquiry into return
Referral of questions to F1the tribunal during enquiry
19
(1)
At any time when an enquiry is in progress into a land transaction return any question arising in connection with the subject-matter of the enquiry may be referred F2to the tribunal for determination.
(2)
Notice of referral must be given—
(a)
jointly by the purchaser and the Inland Revenue,
F3(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
to the F4tribunal.
F5(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
More than one notice of referral may be given under this paragraph in relation to an enquiry.
(5)
For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
(a)
beginning with the day on which the notice of enquiry was given, and
(b)
ending with the day on which the enquiry is completed.