SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 3Enquiry into self-certificate
Withdrawal of notice of referral
13
1
The Inland Revenue or the purchaser may withdraw a notice of referral under paragraph 12 by notice in accordance with this paragraph.
2
Notice of withdrawal must be given—
a
in writing,
b
to the other party to the referral and to the Special Commissioners,
c
before the first hearing by the Special Commissioners in relation to the referral.