SCHEDULES
SCHEDULE 11Stamp duty land tax: self-certificates
Part 3Enquiry into self-certificate
Completion of enquiry
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1
An enquiry under paragraph 7 is completed when the Inland Revenue by notice (a “closure notice”) inform the purchaser that they have completed their enquiries and state their conclusions.
2
A closure notice must state whether in the opinion of the Inland Revenue the self-certificate was correct, and if their opinion is that it was not whether in their opinion the transaction to which it relates was chargeable or notifiable.