SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 3Enquiry into self-certificate
Referral of questions to Special Commissioners during enquiry
12
1
At any time when an enquiry is in progress into a self-certificate any question arising in connection with the subject-matter of the enquiry may be referred to the Special Commissioners for their determination.
2
Notice of referral must be given—
a
jointly by the purchaser and the Inland Revenue,
b
in writing,
c
to the Special Commissioners.
3
The notice of referral must specify the question or questions being referred.
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.