Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 10 Stamp duty land tax: returns, enquiries, assessments and appeals

Part 1 Land transaction returns

Amendment of return by purchaser

6 (1) The purchaser may amend a land transaction return given by him by notice to the Inland Revenue.

(2) The notice must be in such form, and contain such information, as the Inland Revenue may require.

(3) Except as otherwise provided, an amendment may not be made more than twelve months after the filing date.