SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 3Power to call for papers of tax accountant
When notice may be given
15
1
No notice under paragraph 14 may be given for so long as an appeal is pending against the conviction or penalty.
2
For the purposes of sub-paragraph (1)—
a
an appeal is treated as pending (where one is competent but has not been brought) until the expiration of the time for bringing it or, in the case of a conviction in Scotland, until the expiration of 28 days from the date of conviction; and
b
references to an appeal include a further appeal, but in relation to the imposition of a penalty do not include an appeal against the amount of the penalty.
3
No notice may be given under paragraph 14 by reference to a person’s conviction or the imposition on him of a penalty after the end of the period of twelve months beginning with the date on which the power to give such a notice was first exercisable in his case by virtue of that conviction or penalty.