8C Expression of doubt.

(1) In this section—

“the law” has the meaning assigned to it by subsection (2);

“letter of expression of doubt” means a communication received in legible form which—

(a) sets out full details of the facts and circumstances affecting the liability of an instrument to stamp duty, and makes reference to the provisions of the law giving rise to the doubt,

(b) identifies the amount of stamp duty in doubt in respect of the instrument to which the expression of doubt relates,

(c) is accompanied by supporting documentation as relevant, and

(d) is clearly identified as a letter of expression of doubt for the purposes of this section,

and reference to ‘an expression of doubt’ shall be construed accordingly.

(2) (a) Subject to paragraph (b), where, in relation to an instrument, an accountable person is in doubt as to the correct application of any enactment relating to stamp duty (in this section referred to as ‘the law’) to an instrument which could—

(i) give rise to a liability to stamp duty by that person, or

(ii) affects that person’s liability to stamp duty or entitlement to an exemption or a relief from stamp duty,

then the accountable person may lodge a letter of expression of doubt with the Commissioners in such manner as the Commissioners may require.

(b) This subsection shall apply only if both—

(i) the electronic return or the paper return, and

(ii) the expression of doubt referred to in paragraph (a),

are delivered to the Commissioners before the expiration of 30 days after the instrument is first executed.

(3) Subject to subsection (4), where an accountable person causes an electronic return or a paper return to be delivered to the Commissioners and lodges an expression of doubt relating to the instrument in accordance with this section, then interest calculated in accordance with section 159D shall not apply to any additional stamp duty arising where the Commissioners notify the person of the correct application of the law to that instrument and the return will not be deemed to be an incorrect return if an amended return, which includes an assessment to be substituted for an earlier assessment, is delivered and the additional duty is paid within 30 days of the date on which that notification is issued.

(4) Subsection (3) does not apply where the Commissioners do not accept as genuine an expression of doubt in relation to the correct application of the law to an instrument, and an expression of doubt shall not be accepted as genuine in particular where the Commissioners—

(a) have issued general guidelines concerning the application of the law in similar circumstances,

(b) are of the opinion that the matter is otherwise sufficiently free from doubt as not to warrant an expression of doubt, or

(c) are of the opinion that the accountable person was acting with a view to the evasion or avoidance of duty.

(5) Where the Commissioners do not accept an expression of doubt as genuine, they shall notify the accountable person accordingly and the accountable person shall, on receipt of the notification, cause an amended return that includes an assessment to be substituted for an earlier assessment to be delivered and the additional duty to be paid together with any interest payable calculated in accordance with section 159D.

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(6) Where an accountable person is aggrieved by a decision of the Commissioners under subsection (5) he or she may appeal to the Appeal Commissioners in accordance with section 21(9).

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(6) An accountable person aggrieved by a decision of the Commissioners under subsection (5) that the accountable person's expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.

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