SCHEDULES

C1C2C3F1SCHEDULE 11AStamp duty land tax: claims not included in returns

Annotations:
Amendments (Textual)
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)

Direction to complete enquiry

12

1

The claimant may apply to the F2tribunal for a direction that the Inland Revenue give a closure notice within a specified period.

F32

Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).

3

The F4tribunal shall give a direction unless F5... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.