SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 3Enquiry into return
Scope of enquiry
13
1
An enquiry extends to anything contained in the return, or required to be contained in the return, that relates—
a
to the question whether tax is chargeable in respect of the transaction, or
b
to the amount of tax so chargeable.
This is subject to the following exception.
2
If the notice of enquiry is given as a result of an amendment of the return under paragraph 6 (amendment by purchaser)—
a
at a time when it is no longer possible to give notice of enquiry under paragraph 12, or
b
after an enquiry into the return has been completed,
the enquiry into the return is limited to matters to which the amendment relates or that are affected by the amendment.