SCHEDULES:

SCHEDULE 4 Administration and Collection of Capital Transfer Tax

Adjustments
24 (1) If it is proved to the satisfaction of the Board that too much tax has been paid on the value transferred by a chargeable transfer or on so much of that value as is attributable to any property, the Board shall repay the excess unless the claim for repayment was made more than six years after the date on which the payment or last payment of the tax was made.
(2) References in this paragraph to tax include references to interest on tax.