SCHEDULES

SCHEDULE 11Stamp duty land tax: self-certificates

Part 3Enquiry into self-certificate

Scope of enquiry

8

An enquiry extends to anything contained in the certificate, or required to be contained in the certificate, that relates—

a

to the question whether the transaction to which the certificate relates is chargeable or notifiable, or

b

to the amount of tax chargeable in respect of it.