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.