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.