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Schedule 10 Stamp duty land tax: returns, enquiries, assessments and appealsC1

United Kingdom

  1. 1Land transaction returns
  2. 2Duty to keep and preserve records
  3. 3Enquiry into return
  4. 4Revenue determination if no return delivered
  5. 5Revenue assessments
  6. 6Relief in case of overpaid tax or excessive assessment
  7. 7Reviews and appeals

Annotations

Modifications

C1

Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)