Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 10 Stamp duty land tax: returns, enquiries, assessments and appeals

Part 3 Enquiry into return

Withdrawal of notice of referral

20 (1) The Inland Revenue or the purchaser may withdraw a notice of referral under paragraph 19 by notice in accordance with this paragraph.

(2) Notice of withdrawal must be given—

(a) in writing,

(b) to the other party to the referral and to the Special Commissioners,

(c) before the first hearing by the Special Commissioners in relation to the referral.