Finance Act 2003 (c. 14)

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

Jurisdiction of Commissioners U.K.

15 (1) An appeal against a conclusion stated or amendment made by a closure notice is to be made to the Special Commissioners if it relates to a claim made to the Board. U.K.

(2) Subject to—

(a) sub-paragraph (1),

(b) paragraph 33(4) of Schedule 10 (appeal against decision on claim for relief in case of double assessment), and

(c) any right to elect to bring an appeal before the Special Commissioners conferred by regulations under Schedule 17 (General and Special Commissioners, appeals and other proceedings),

an appeal under any provision of this Schedule is to be made to the General Commissioners.]