Payment of stamp duty land tax
Additional tax payable
Cheques
Deferred payments
Adjustment of payments
Agreement to postpone
Anti-avoidance provisions
Application for
Direction by commissioners to postpone payment
False or misleading information
Form and contents of application
Generally
Grounds for refusal
Information to be provided
Notice of appeal
Notice of decision
Payments and returns
Recovery of tax not postponed
Returns and payments
Right of appeal
Settling appeals by agreement
General provision
Late payments, penalties
Postponement