{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-19.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(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 to the tribunal for determination.\n(2) Notice of referral must be given—\n(a) jointly by the purchaser and the Inland Revenue,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) to the tribunal.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) More than one notice of referral may be given under this paragraph in relation to an enquiry.\n(5) For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—\n(a) beginning with the day on which the notice of enquiry was given, and\n(b) ending with the day on which the enquiry is completed.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/19",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}