SCHEDULES

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

Part 4Revenue determination if no return delivered

Determination to have effect as a self-assessment

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1

A Revenue determination has effect for enforcement purposes as if were a self-assessment by the purchaser.

2

In sub-paragraph (1) “for enforcement purposes” means for the purposes of the following provisions of this Part of this Act—

a

the provisions of this Schedule providing for tax-related penalties;

b

section 87 (interest on unpaid tax);

c

section 91 and Schedule 12 (collection and recovery of unpaid tax etc).

3

Nothing in this paragraph affects any liability of the purchaser to a penalty for failure to deliver a return.