SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Annotations:
Modifications etc. (not altering text)
Part 7F2Reviews and appeals
Annotations:
Amendments (Textual)
F2
Sch. 10 Pt. 7 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. 385
F1Tribunal determinations
Annotations:
Amendments (Textual)
F1
Sch. 10 paras. 41-46 and cross-headings inserted (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. 393
41
The determination of the tribunal in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive except as otherwise provided in—
a
sections 9 to 14 of the Tribunals, Courts and Enforcement Act 2007,
b
the Taxes Management Act 1970 applied as modified, or
c
the enactments relating to stamp duty land tax.
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)