9U.K.After that paragraph insert—
“Taxpayer notices following land transaction returnU.K.
21A(1)Where a person has delivered a land transaction return under section 76 of FA 2003 (returns for purposes of stamp duty land tax) in respect of a transaction, a taxpayer notice may not be given for the purpose of checking that person's stamp duty land tax position in relation to that transaction.
(2)Sub-paragraph (1) does not apply where, or to the extent that, any of conditions A to C is met.
(3)Condition A is that a notice of enquiry has been given in respect of—
(a)the return, or
(b)a claim (or an amendment of a claim) made by the person in connection with the transaction,
and the enquiry has not been completed.
(4)In sub-paragraph (3) “notice of enquiry” means a notice under paragraph 12 of Schedule 10, or paragraph 7 of Schedule 11A, to FA 2003.
(5)Condition B is that, as regards the person, an officer of Revenue and Customs has reason to suspect that—
(a)an amount that ought to have been assessed to stamp duty land tax in respect of the transaction may not have been assessed,
(b)an assessment to stamp duty land tax in respect of the transaction may be or have become insufficient, or
(c)relief from stamp duty land tax in respect of the transaction may be or have become excessive.
(6)Condition C is that the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person's position as regards a tax other than stamp duty land tax.”
Commencement Information
I1Sch. 48 para. 9 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2