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paragraph 40 (agreement to postpone payment). | |
Direction by Commissioners to postpone payment | |
39 (1) If the appellant has grounds for believing that he is overcharged to tax by the | |
decision appealed against, he may by notice in writing apply to the | |
Commissioners for a direction that payment of an amount of tax shall be | 5 |
postponed pending the determination of the appeal. | |
(2) The notice must— | |
(a) be given to the relevant officer of the Board within 30 days after the | |
specified date, and | |
(b) state the amount by which the appellant believes himself to be | 10 |
overcharged to tax, and his grounds for that belief. | |
(3) An application may be made more than 30 days after the specified date if | |
there is a change in the circumstances of the case as a result of which the | |
appellant has grounds for believing that he is overcharged to tax by the | |
decision appealed against. | 15 |
(4) If, after any determination on such an application of the amount of tax the | |
payment of which should be postponed, there is a change in the | |
circumstances of the case as a result of which either party has grounds for | |
believing that the amount so determined has become excessive or, as the | |
case may be, insufficient, he may, by notice in writing given to the other | 20 |
party at any time before the determination of the appeal, apply to the | |
Commissioners for a further determination of that amount. | |
(5) An application under this paragraph shall be heard and determined by the | |
Commissioners in the same way as an appeal. | |
The fact that any such application has been heard and determined by any | 25 |
Commissioners does not preclude them from hearing and determining the | |
appeal or any further application under this paragraph. | |
(6) The amount of tax of which payment is to be postponed pending the | |
determination of the appeal is the amount (if any) by which it appears to the | |
Commissioners, having regard to the representations made and any | 30 |
evidence adduced, that there are reasonable grounds for believing that the | |
appellant is overcharged. | |
(7) Where an application is made under this paragraph, the date on which any | |
tax of which payment is not postponed is due and payable shall be | |
determined as if the tax were charged by an amendment or assessment of | 35 |
which notice was issued on the date on which the application was | |
determined and against which there was no appeal. | |
(8) On the determination of the appeal— | |
(a) the date on which any tax payable in accordance with that | |
determination is due and payable shall, so far as it is tax the payment | 40 |
of which had been postponed, or which would not have been | |
charged by the amendment or assessment if there had been no | |
appeal, be determined as if the tax were charged by an amendment | |
or assessment— | |
(i) of which notice was issued on the date on which the Inland | 45 |
Revenue issues to the appellant a notice of the total amount | |
payable in accordance with the determination, and | |
(ii) against which there had been no appeal, and | |
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(b) any tax overpaid shall be repaid. | |
Agreement to postpone payment of tax | |
40 (1) If the appellant and the relevant officer of the Board agree that payment of | |
an amount of tax should be postponed pending the determination of the | |
appeal, the same consequences shall follow, for all purposes, as would have | 5 |
followed if, at the time the agreement was come to, the Commissioners had | |
made a direction to the same effect. | |
This is without prejudice to the making of a further agreement or of a further | |
direction. | |
(2) Where the agreement is not in writing— | 10 |
(a) sub-paragraph (1) does not apply unless the fact that an agreement | |
was come to, and the terms agreed, are confirmed by notice in | |
writing given by the relevant officer of the Board to the appellant or | |
by the appellant to that officer, and | |
(b) the reference in that provision to the time when the agreement was | 15 |
come to shall be read as a reference to the time when notice of | |
confirmation was given. | |
(3) References in this paragraph to an agreement being come to with an | |
appellant, and to the giving of notice to or by the appellant, include | |
references to an agreement being come to, or notice being given to or by, a | 20 |
person acting on behalf of the appellant in relation to the appeal. | |
Schedule 11 | |
Section 79 | |
Stamp duty land tax: self-certificates | |
Part 1 | |
General | 25 |
Introductory | |
1 In this Schedule— | |
(a) references to a self-certificate are to a certificate by the purchaser that | |
no land transaction return is required in respect of the transaction, | |
and | 30 |
(b) references to the date on which a self-certificate was produced are to | |
the date on which it was produced to the registrar (in Scotland, to the | |
Keeper of the Registers of Scotland). | |
Form and contents of self-certificate | |
2 (1) A self-certificate must— | 35 |
(a) be in the prescribed form, | |
(b) contain the prescribed information, and | |
(c) include a declaration by the purchaser (or each of them) that the | |
certificate is to the best of his knowledge correct and complete. | |
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(2) In sub-paragraph (1) “prescribed” means prescribed by regulations made by | |
the Inland Revenue. | |
(3) The regulations may make different provision for different kinds of self- | |
certificate. | |
Tax-related penalty for fraud or negligence | 5 |
3 (1) A person who— | |
(a) fraudulently or negligently gives a self-certificate in respect of a | |
chargeable transaction, or | |
(b) discovers that a transaction in respect of which he has given a self- | |
certificate (neither fraudulently nor negligently) is a chargeable | 10 |
transaction and does not remedy the error without unreasonable | |
delay, | |
is liable to a tax-related penalty. | |
(2) The penalty is an amount not exceeding the amount of tax chargeable in | |
respect of the transaction. | 15 |
Part 2 | |
Duty to keep and preserve records | |
Duty to keep and preserve records | |
4 (1) A purchaser who may be required to give a self-certificate must— | |
(a) keep such records as may be needed to enable him to deliver a | 20 |
correct and complete certificate, and | |
(b) preserve those records in accordance with this paragraph. | |
(2) The records must be preserved for six years after the effective date of the | |
transaction and until any later date on which— | |
(a) an enquiry into the certificate is completed, or | 25 |
(b) if there is no enquiry, the Inland Revenue no longer have power to | |
enquire into the certificate. | |
(3) The records required to be kept and preserved under this paragraph | |
include— | |
(a) relevant instruments relating to the transaction, in particular, any | 30 |
contract or conveyance, and any supporting maps, plans or similar | |
documents; | |
(b) records of relevant payments, receipts and financial arrangements. | |
Preservation of information instead of original records | |
5 (1) The duty under paragraph 4 to preserve records may be satisfied by the | 35 |
preservation of the information contained in them. | |
(2) Where information is so preserved a copy of any document forming part of | |
the records is admissible in evidence in any proceedings before the | |
Commissioners to the same extent as the records themselves. | |
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Penalty for failure to keep and preserve records | |
6 (1) A person who fails to comply with paragraph 4 in relation to a transaction is | |
liable to a penalty not exceeding £3,000, subject to the following exception. | |
(2) No penalty is incurred if the Inland Revenue are satisfied that any facts that | |
they reasonably require to be proved, and that would have been proved by | 5 |
the records, are proved by other documentary evidence provided to them. | |
Part 3 | |
Enquiry into self-certificate | |
Notice of enquiry | |
7 (1) The Inland Revenue may enquire into a self-certificate if they give notice of | 10 |
their intention to do so (“notice of enquiry”)— | |
(a) to the purchaser, | |
(b) before the end of the enquiry period. | |
(2) The enquiry period is the period of nine months after the date on which the | |
self-certificate was produced. | 15 |
(3) A self-certificate that has been the subject of one notice of enquiry may not | |
be the subject of another. | |
Scope of enquiry | |
8 An enquiry extends to anything contained in the certificate, or required to be | |
contained in the certificate, that relates— | 20 |
(a) to the question whether the transaction to which the certificate | |
relates is chargeable or notifiable, or | |
(b) to the amount of tax chargeable in respect of it. | |
Notice to produce documents etc for purposes of enquiry | |
9 (1) If the Inland Revenue give notice of enquiry into a self-certificate, they may | 25 |
by notice in writing require the purchaser— | |
(a) to produce to them such documents in his possession or power, and | |
(b) to provide them with such information, in such form, | |
as they may reasonably require for the purposes of the enquiry. | |
(2) A notice under this paragraph (which may be given at the same time as the | 30 |
notice of enquiry) must specify the time (which must not be less than 30 | |
days) within which the purchaser is to comply with it. | |
(3) In complying with a notice under this paragraph copies of documents may | |
be produced instead of originals, but— | |
(a) the copies must be photographic or other facsimiles, and | 35 |
(b) the Inland Revenue may by notice require the original to be | |
produced for inspection. | |
A notice under paragraph (b) must specify the time (which must not be less | |
than 30 days) within which the purchaser is to comply with it. | |
(4) The Inland Revenue may take copies of, or make extracts from, any | 40 |
documents produced to them under this paragraph. | |
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(5) A notice under this paragraph does not oblige the purchaser to produce | |
documents or provide information relating to the conduct of— | |
(a) any pending appeal by him, or | |
(b) any pending referral to the Special Commissioners under paragraph | |
12 to which he is a party. | 5 |
Appeal against notice to produce documents etc | |
10 (1) An appeal may be brought against a requirement imposed by a notice under | |
paragraph 9 to produce documents or provide information. | |
(2) Notice of appeal must be given— | |
(a) in writing, | 10 |
(b) within 30 days after the issue of the notice appealed against, | |
(c) to the officer of the Board by whom that notice was given. | |
(3) An appeal under this paragraph shall be heard and determined in the same | |
way as an appeal against an assessment. | |
(4) On an appeal under this paragraph the Commissioners— | 15 |
(a) shall set aside the notice so far as it requires the production of | |
documents, or the provision of information, that appears to them not | |
reasonably required for the purposes of the enquiry, and | |
(b) shall confirm the notice so far as it requires the production or | |
documents, or the provision of information, that appears to them | 20 |
reasonably required for the purposes of the enquiry. | |
(5) A notice that is confirmed by the Commissioners (or so far as it is confirmed) | |
has effect as if the period specified in it for complying was 30 days from the | |
determination of the appeal. | |
(6) The decision of the Commissioners on an appeal under this paragraph is | 25 |
final. | |
Penalty for failure to produce documents etc | |
11 (1) A person who fails to comply with a notice under paragraph 9 (notice to | |
produce documents etc for purposes of enquiry) is liable— | |
(a) to a penalty of £50, and | 30 |
(b) if the failure continues after a penalty is imposed under paragraph | |
(a) above, to a further penalty or penalties not exceeding the amount | |
specified in sub-paragraph (2) below for each day on which the | |
failure continues. | |
(2) The amount referred to in sub-paragraph (1)(b) is— | 35 |
(a) £30 if the penalty is determined by an officer of the Board, and | |
(b) £150 if the penalty is determined by the court. | |
(3) No penalty shall be imposed under this paragraph in respect of a failure at | |
any time after the failure has been remedied. | |
Referral of questions to Special Commissioners during enquiry | 40 |
12 (1) At any time when an enquiry is in progress into a self-certificate any | |
question arising in connection with the subject-matter of the enquiry may be | |
referred to the Special Commissioners for their determination. | |
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(2) Notice of referral must be given— | |
(a) jointly by the purchaser and the Inland Revenue, | |
(b) in writing, | |
(c) to the Special Commissioners. | |
(3) The notice of referral must specify the question or questions being referred. | 5 |
(4) More than one notice of referral may be given under this paragraph in | |
relation to an enquiry. | |
(5) For the purposes of this paragraph the period during which an enquiry is in | |
progress is the whole of the period— | |
(a) beginning with the day on which the notice of enquiry was given, | 10 |
and | |
(b) ending with the day on which the enquiry is completed. | |
Withdrawal of notice of referral | |
13 (1) The Inland Revenue or the purchaser may withdraw a notice of referral | |
under paragraph 12 by notice in accordance with this paragraph. | 15 |
(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. | 20 |
Effect of referral on enquiry | |
14 (1) While proceedings on a referral under paragraph 12 are in progress in | |
relation to an enquiry— | |
(a) no closure notice shall be given in relation to the enquiry, and | |
(b) no application may be made for a direction to give such a notice. | 25 |
(2) For the purposes of this paragraph proceedings on a referral are in progress | |
where— | |
(a) notice of referral has been given, | |
(b) the notice has not been withdrawn, and | |
(c) the questions referred have not been finally determined. | 30 |
(3) For the purposes of sub-paragraph (2)(c) a question referred is finally | |
determined when— | |
(a) it has been determined by the Special Commissioners, and | |
(b) there is no further possibility of the determination being varied or set | |
aside (disregarding any power to grant permission to appeal out of | 35 |
time). | |
Effect of determination | |
15 (1) The determination of a question referred to the Special Commissioners | |
under paragraph 12 is binding on the parties to the referral in the same way, | |
and to the same extent, as a decision on a preliminary issue in an appeal. | 40 |
(2) The determination shall be taken into account by the Inland Revenue— | |
(a) in reaching their conclusions on the enquiry, and | |
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(b) in formulating any amendments of the self-certificate required to | |
give effect to those conclusions. | |
(3) Any right of appeal under paragraph 35 of Schedule 10 (appeals against | |
assessments etc) may not be exercised so as to reopen the question | |
determined except to the extent (if any) that it could be reopened if it had | 5 |
been determined as a preliminary issue in that appeal. | |
Completion of enquiry | |
16 (1) An enquiry under paragraph 7 is completed when the Inland Revenue by | |
notice (a “closure notice”) inform the purchaser that they have completed | |
their enquiries and state their conclusions. | 10 |
(2) A closure notice must state whether in the opinion of the Inland Revenue the | |
self-certificate was correct, and if their opinion is that it was not whether in | |
their opinion the transaction to which it relates was chargeable or notifiable. | |
Direction to complete enquiry | |
17 (1) The purchaser may apply to the General or Special Commissioners for a | 15 |
direction that the Inland Revenue give a closure notice within a specified | |
period. | |
(2) Any such application shall be heard and determined in the same way as an | |
appeal. | |
(3) The Commissioners hearing the application shall give a direction unless | 20 |
they are satisfied that the Inland Revenue have reasonable grounds for not | |
giving a closure notice within a specified period. | |
Schedule 12 | |
Section 91 | |
Stamp duty land tax: collection and recovery of tax | |
Part 1 | 25 |
General | |
Issue of tax demands and receipts | |
1 (1) Where tax is due and payable, a collector may make demand of the sum | |
charged from the person liable to pay it. | |
(2) On payment of the tax, the collector shall if so requested give a receipt. | 30 |
Recovery of tax by distraint | |
2 (1) In England and Wales or Northern Ireland, if a person neglects or refuses to | |
pay the sum charged, upon demand made by the collector, the collector may | |
distrain upon the goods and chattels of the person charged (“the person in | |
default”). | 35 |
(2) For the purposes of levying such distress a justice of the peace, on being | |
satisfied by information on oath that there is reasonable ground for | |
believing that a person is neglecting or refusing to pay a sum charged, may | |
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