Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 11 U.K. Stamp duty land tax: self-certificates

Part 3 U.K. Enquiry into self-certificate

Scope of enquiry U.K.

8 U.K. 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.