1229. Returns, enquiries, assessments and appeals made in connection with stamp duty land tax.

The following provision is made with regard to returns, enquiries, assessments and appeals made in connection with stamp duty land tax1:

  1.  

    (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.  

    (2)     a duty is imposed to keep and preserve records3;

  3.  

    (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;

  4.  

    (4)