SCHEDULES

[F1 SCHEDULE 11A U.K. Stamp duty land tax: claims not included in returns

Textual Amendments

F1 Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40

Modifications etc. (not altering text)

C1 Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)

C2 Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)

C3 Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)

Appeals against amendments under paragraph 11 U.K.

14 (1) An appeal may be brought against a conclusion stated or amendment made by a closure notice. U.K.

(2) Notice of the appeal must be given—

(a) in writing,

(b) within 30 days after the date on which the closure notice was issued,

(c) to the officer of the Board by whom the closure notice was given.

(3) The notice of appeal must specify the grounds of appeal.

F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) [F3 Paragraphs 36A to 37 [F4 , 44 and 45]] of Schedule 10 F5 ... applies in relation to an appeal under this paragraph as [F6 they apply] in relation to an appeal under paragraph 35 of that Schedule.

(6) On an appeal against an amendment made by a closure notice, the [F7 tribunal] may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.

(7) Where any such amendment is varied, whether by the [F7 tribunal] or by the order of a court, paragraph 13 (giving effect to amendments under paragraph 11) applies (with the necessary modifications) in relation to the variation as it applied in relation to the amendment.]

Textual Amendments

F2 Sch. 11A para. 14(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 399(2)

F3 Words in Sch. 11A para. 14(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 399(3)(a)

F4 Words in Sch. 11A para. 14(5) substituted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 5(a)

F5 Words in Sch. 11A para. 14(5) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 5(b)

F6 Words in Sch. 11A para. 14(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 399(3)(b)

F7 Word in Sch. 11A para. 14(6)(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 399(4)