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 du

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