SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 7F2Reviews and appeals
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
F1Assessments and self assessments
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
42
1
In this paragraph any reference to an appeal means an appeal under paragraphs 33(4) or 35(1).
2
If, on an appeal notified to the tribunal, the tribunal decides—
a
that the appellant is overcharged by a self-assessment; or
b
that the appellant is overcharged by an assessment other than a self-assessment,
the assessment shall be reduced accordingly, but otherwise the assessment shall stand good.
3
If, on appeal it appears to the tribunal—
a
that the appellant is undercharged to stamp duty land tax by a self-assessment; or
b
that the appellant is undercharged by an assessment other than a self-assessment,
the assessment shall be increased accordingly.
4
Where, on an appeal against an assessment other than a self-assessment which—
a
assesses an amount which is chargeable to stamp duty land tax, and
b
charges stamp duty land tax on the amount assessed,
it appears to the tribunal as mentioned in sub-paragraphs (2) or (3), it may, unless the circumstances of the case otherwise require, reduce or increase only the amount assessed; and where an appeal is so determined the stamp duty land tax charged by that assessment shall be taken to have been reduced or increased accordingly.
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)