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.