Paragraph 19

United Kingdom

(1)

At any time when an enquiry is in progress into a land transaction return any question arising in connection with the subject-matter of the enquiry may be referred F1to the tribunal for determination.

(2)

Notice of referral must be given—

(a)

jointly by the purchaser and the Inland Revenue,

F2(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

to the F3tribunal.

F4(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

More than one notice of referral may be given under this paragraph in relation to an enquiry.

(5)

For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—

(a)

beginning with the day on which the notice of enquiry was given, and

(b)

ending with the day on which the enquiry is completed.

Annotations

Textual amendments

F1: Words in Sch. 10 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(3)
F2: Sch. 10 para. 19(2)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(4)(a)
F3: Word in Sch. 10 para. 19(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(4)(b)
F4: Sch. 10 para. 19(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(5)

Notes on Schedule 10

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)

Notes on Referral of questions to the tribunal during enquiry

Textual amendments

F1: Words in Sch. 10 para. 19 cross-heading heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(2)