SDLTM80870 - Compliance: Opening an
enquiry
Code of Practice
A Code of Practice must be sent to the purchaser with the
enquiry notice.
The Code of Practice sets out how Stamp Offices will carry
out enquiries into land transaction returns. There are two versions
of the Code of Practice
- Code of Practice - COP24. This Code of
Practice should be issued in all enquiry cases where the purchaser
is not a company or partnership
- Code of Practice - COP25. This Code of
Practice is issued when we open an enquiry into companies and
partnerships
