The following provision is made with regard to returns, enquiries, assessments and appeals made in connection with stamp duty land tax1:
(1) general provision is made about land transaction returns (the contents of such a return, declarations, filing and delivery, amendment and correction of such a return)2;
(2) a duty is imposed to keep and preserve records3;
(3) provision is made for HMRC to enquire into a land transaction return (including giving notice of such an enquiry, its scope, the referral of questions to a tribunal, and the completion of such an enquiry by notice (a 'closure notice'))4;
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