STSM022080 - Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: authority to issue a formal determination of the duty due
As the issue of a Formal Notice of Decision on Adjudication is usually the first step in a legal process, authority for the notice to be issued can only be given by the Deputy Director (Policy) based in 100PS London or his delegated deputy.
»Ê¹ÚÌåÓýapp notice can be issued by anyone receiving the authority, but anyone issuing such a notice must be absolutely clear that they have received the necessary authority either in writing or by e-mail and must retain evidence of that authority together with a copy of the notice issued. If in any doubt the notice must not be issued.