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