SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Stamp Duty Land Tax (Administration) Regulations 2003I1118
1
Regulation 22 (direction by Commissioners postponing payment) is amended as follows.
2
In the heading for “Commissioners” substitute “the tribunal”.
3
For paragraph (1) substitute—
1
If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—
a
first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;
b
where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed;
an application under sub-paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.
4
Omit paragraph (2).
5
In paragraph (3) for “by notice in writing given to the other party at any time before the determination of the appeal, apply to the Commissioners for a further” substitute “if the parties cannot agree on a revised determination, apply, at any time before the determination of the appeal, to the tribunal for a revised”.
6
For paragraph (4) substitute—
4
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).
7
In paragraph (5) omit “to the Commissioners, having regard to the representations made and any evidence adduced,”.
8
In paragraph (7)(a) for “the Inland Revenue” substitute “HMRC”.