http://www.legislation.gov.uk/ukpga/2003/14/schedule/10Finance Act 2003An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-05-01Expert Participation2026-05-01 Finance Act 2003Sch. 10 para. 34(2)Finance Act 2009Sch. 51 para. 15(10)s. 99(2)art. 2(2)Finance Act 2003s. 87(3)(a)(ia)The Stamp Duty and Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2003Sch. para. 3(4)(a)reg. 1Finance Act 2003Sch. 12 para. 3(2)(aa)Bankruptcy and Diligence etc. (Scotland) Act 2007Sch. 5 para. 32s. 223s. 227(3)art. 3(2)(3)art. 4Finance Act 2003Sch. 12 para. 1ATribunals, Courts and Enforcement Act 2007Sch. 13 para. 147(2)s. 89s. 148(5)art. 2(1)(b)Finance Act 2003Sch. 12 para. 1AFinance Act 2008Sch. 43 para. 9s. 129(4)art. 2Finance Act 2003s. 57(3)Finance Act 2011Sch. 22 para. 4Finance Act 2003Sch. 17A para. 10(1)(f)(fa)Leasehold and Freehold Reform Act 2024Sch. 9 para. 12(b)s. 124(3)Finance Act 2003specified provision(s)The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019Rheoliadau Deddf Diddymu’r Hawl i Brynu a Hawliau Cysylltiedig (Cymru) 2018 (Diwygiadau Canlyniadol a Darpariaethau Arbed) 2019reg. 5 SCHEDULE 10Section 78Part 111A land transaction return must—abe in the prescribed form,bcontain the prescribed information, andcinclude a declaration by the purchaser (or each of them) that the return is to the best of his knowledge correct and complete.1ASub-paragraph (1)(c) is subject to paragraphs 1A and 1B.2In sub-paragraph (1) “prescribed” means prescribed by regulations made by the Inland Revenue.3The regulations may make different provision for different kinds of return.4Regulations under sub-paragraph (1)(b) may require the provision of information corresponding to any of the particulars formerly required under—aSchedule 2 to the Finance Act 1931 (c. 28) (requirement to deliver particulars of land transactions in Great Britain), orbsection 244 of the Finance Act 1994 (c. 9) (corresponding provision for Northern Ireland).5The return is treated as containing any information provided by the purchaser for the purpose of completing the return.1A1Where —athe purchaser (or each of them) authorises an agent to complete a land transaction return,bthe purchaser (or each of them) makes a declaration that, with the exception of the effective date, the information provided in the return is to the best of his knowledge correct and complete, andcthe land transaction return includes a declaration by the agent that the effective date provided in the return is to the best of his knowledge correct,the requirement in paragraph 1(1)(c) shall be deemed to be met.2Sub-paragraph (1) applies only where the return is in a form specified by the Inland Revenue for the purposes of that sub-paragraph.3Nothing in this paragraph affects the liability of the purchaser (or each of them) under this Part of this Act.1B1Where —athe purchaser (or any of them) is a person under a disability,bthe Official Solicitor is acting for the purchaser (or any of them), andcthe land transaction return includes a declaration by the Official Solicitor that the return is to the best of his knowledge correct and complete,the requirement in paragraph 1(1)(c) shall be deemed to be met.2Sub-paragraph (1) applies only where the return is in a form specified by the Inland Revenue for the purposes of that sub-paragraph.3Nothing in this paragraph affects the liability of the purchaser (or each of them) under this Part of this Act.4In this paragraph “the Official Solicitor” means the Official Solicitor to the Supreme Court of England and Wales or the Official Solicitor to the Supreme Court of Northern Ireland (as the case requires).21References in this Part of this Act to the filing date, in relation to a land transaction return, are to the last day of the period within which the return must be delivered.2References in this Part of this Act to the delivery of a land transaction return are to the delivery of a return that—acomplies with the requirements of paragraph 1(1) (contents of return), ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31A person who is required to deliver a land transaction return and fails to do so by the filing date is liable to a flat-rate penalty under this paragraph.He may also be liable to a tax-related penalty under paragraph 4.2The penalty is—a£100 if the return is delivered within three months after the filing date, andb£200 in any other case.41A purchaser who is required to deliver a land transaction return in respect of a chargeable transaction and fails to do so within twelve months after the filing date is liable to a tax-related penalty under this paragraph.This is in addition to any flat-rate penalty under paragraph 3.2The penalty is an amount not exceeding the amount of tax chargeable in respect of the transaction.51If it appears to the Inland Revenue—athat a purchaser required to deliver a land transaction return in respect of a chargeable transaction has failed to do so, andbthat the filing date has now passed,they may issue a notice requiring him to deliver a land transaction return in respect of the transaction.2The notice must specify—athe transaction to which it relates, andbthe period for complying with the notice (which must not be less than 30 days from the date of issue of the notice).3If the purchaser does not comply with the notice within the specified period, the Inland Revenue may apply to the tribunal for an order imposing a daily penalty.4On such an application the tribunal may direct that the purchaser shall be liable to a penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which he is notified of the direction.5This paragraph does not affect, and is not affected by, any penalty under paragraph 3 or 4 (flat-rate or tax-related penalty for failure to deliver return).61The purchaser may amend a land transaction return given by him by notice to the Inland Revenue.2The notice must be in such form, and contain such information, as the Inland Revenue may require.2AIf the effect of the amendment would be to entitle the purchaser to a repayment of tax, the notice must be accompanied by—athe contract for the land transaction; andbthe instrument (if any) by which that transaction was effected.3Except as otherwise provided, an amendment may not be made more than twelve months after the filing date.71The Inland Revenue may amend a land transaction return so as to correct obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise).1AThe power under sub-paragraph (1) may, in such circumstances as the Commissioners for Her Majesty's Revenue and Customs may specify in regulations, be exercised—ain relation to England and Wales, by the Chief Land Registrar;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cin relation to Northern Ireland, by the Registrar of Titles or the registrar of deeds;din any case, by such other persons with functions relating to the registration of land as the regulations may specify.2A correction under this paragraph is made by notice to the purchaser.3No such correction may be made more than nine months after—athe day on which the return was delivered, orbif the correction is required in consequence of an amendment under paragraph 6, the day on which that amendment was made.4A correction under this paragraph is of no effect if the purchaser—aamends the return so as to reject the correction, orbafter the end of the period within which he may amend the return, but within three months from the date of issue of the notice of correction, gives notice rejecting the correction.5Notice under sub-paragraph (4)(b) must be given to the officer of the Board by whom notice of the correction was given.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part 291A purchaser who is required to deliver a land transaction return must—akeep such records as may be needed to enable him to deliver a correct and complete return, andbpreserve those records in accordance with this paragraph.2The records must be preserved until the end of the later of the relevant day and the date on which—aan enquiry into the return is completed, orbif there is no enquiry, the Inland Revenue no longer have power to enquire into the return.2A“The relevant day” means—athe sixth anniversary of the effective date of the transaction, orbsuch earlier day as may be specified in writing by the Commissioners for Her Majesty's Revenue and Customs (and different days may be specified for different cases).3The records required to be kept and preserved under this paragraph include—arelevant instruments relating to the transaction, in particular, any contract or conveyance, and any supporting maps, plans or similar documents;brecords of relevant payments, receipts and financial arrangements.4The Commissioners for Her Majesty's Revenue and Customs may by regulations—aprovide that the records required to be kept and preserved under this paragraph include, or do not include, records specified in the regulations, andbprovide that those records include supporting documents so specified.5Regulations under this paragraph may make provision by reference to things specified in a notice published by the Commissioners for Her Majesty's Revenue and Customs in accordance with the regulations (and not withdrawn by a subsequent notice).6“Supporting documents” includes accounts, books, deeds, contracts, vouchers and receipts.10The duty under paragraph 9 to preserve records may be satisfied—aby preserving them in any form and by any means, orbby preserving the information contained in them in any form and by any means,subject to any conditions or exceptions specified in writing by the Commissioners for Her Majesty's Revenue and Customs.111A person who fails to comply with paragraph 9 in relation to a transaction is liable to a penalty not exceeding £3,000, subject to the following exception.2No penalty is incurred if the Inland Revenue are satisfied that any facts that they reasonably require to be proved, and that would have been proved by the records, are proved by other documentary evidence provided to them.Part 3121The Inland Revenue may enquire into a land transaction return if they give notice of their intention to do so (“notice of enquiry”)—ato the purchaser,bbefore the end of the enquiry period.2The enquiry period is the period of nine months—aafter the filing date, if the return was delivered on or before that date;bafter the date on which the return was delivered, if the return was delivered after the filing date;cafter the date on which the amendment was made, if the return is amended under paragraph 6 (amendment by purchaser). This is subject to the following qualification. 2AIf—athe Inland Revenue give notice, within the period specified in sub-paragraph (2), of their intention to enquire into a land transaction return delivered under section 80 (adjustment where contingency ceases or consideration is ascertained), 81 (further return where relief withdrawn) or 81A (return or further return in consequence of later linked transaction) ..., andbit appears to the Inland Revenue to be necessary to give a notice under this paragraph in respect of an earlier land transaction return ...,a notice may be given notwithstanding that the period referred to in sub-paragraph (2) has elapsed in relation to that earlier return.3A return that has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under paragraph 6.131An enquiry extends to anything contained in the return, or required to be contained in the return, that relates—ato the question whether tax is chargeable in respect of the transaction, orbto the amount of tax so chargeable.This is subject to the following exception.2If the notice of enquiry is given as a result of an amendment of the return under paragraph 6 (amendment by purchaser)—aat a time when it is no longer possible to give notice of enquiry under paragraph 12, orbafter an enquiry into the return has been completed,the enquiry into the return is limited to matters to which the amendment relates or that are affected by the amendment.14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .171If at a time when an enquiry is in progress into a land transaction return the Inland Revenue form the opinion—athat the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, andbthat unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,they may by notice in writing to the purchaser amend the assessment to make good the deficiency.2In the case of an enquiry that under paragraph 13(2) is limited to matters arising from an amendment of the return, sub-paragraph (1) above applies only so far as the deficiency is attributable to the amendment.3For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—abeginning with the day on which notice of enquiry is given, andbending with the day on which the enquiry is completed.181This paragraph applies if a return is amended under paragraph 6 (amendment by purchaser) at a time when an enquiry is in progress into the return.2The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.3So far as the amendment affects the amount stated in the self-assessment included in the return as the amount of tax payable, it does not take effect while the enquiry is in progress and—aif the Inland Revenue state in the closure notice that they have taken the amendments into account and that—ithe amendment has been taken into account in formulating the amendments contained in the notice, oriitheir conclusion is that the amendment is incorrect,the amendment shall not take effect;botherwise, the amendment takes effect when the closure notice is issued.4For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—abeginning with the day on which notice of enquiry is given, andbending with the day on which the enquiry is completed.191At any time when an enquiry is in progress into a land transaction return any question arising in connection with the subject-matter of the enquiry may be referred to the tribunal for determination.2Notice of referral must be given—ajointly by the purchaser and the Inland Revenue,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cto the tribunal.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4More than one notice of referral may be given under this paragraph in relation to an enquiry.5For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—abeginning with the day on which the notice of enquiry was given, andbending with the day on which the enquiry is completed.201The Inland Revenue or the purchaser may withdraw a notice of referral under paragraph 19 ....2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .211While proceedings on a referral under paragraph 19 are in progress in relation to an enquiry—ano closure notice shall be given in relation to the enquiry, andbno application may be made for a direction to give such a notice.2For the purposes of this paragraph proceedings on a referral are in progress where—anotice of referral has been given,bthe notice has not been withdrawn, andcthe questions referred have not been finally determined.3For the purposes of sub-paragraph (2)(c) a question referred is finally determined when—ait has been determined by the tribunal, andbthere is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).221The determination of a question referred to the tribunal under paragraph 19 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.2The determination shall be taken into account by the Inland Revenue—ain reaching their conclusions on the enquiry, andbin formulating any amendments of the return required to give effect to those conclusions.3Any right of appeal under paragraph 35 (appeals against assessments etc) may not be exercised so as to reopen the question determined except to the extent (if any) that it could be reopened if it had been determined as a preliminary issue in that appeal.231An enquiry under paragraph 12 is completed when the Inland Revenue by notice (a “closure notice”) inform the purchaser that they have completed their enquiries and state their conclusions.2A closure notice must either—astate that in the opinion of the Inland Revenue no amendment of the return is required, orbmake the amendments of the return required to give effect to their conclusions.3A closure notice takes effect when it is issued.241The purchaser may apply to the tribunal for a direction that the Inland Revenue give a closure notice within a specified period.2Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).3The tribunal hearing the application shall give a direction unless ... satisfied that the Inland Revenue have reasonable grounds for not giving a closure notice within a specified period.Part 4251If in the case of a chargeable transaction no land transaction return is delivered by the filing date, the Inland Revenue may make a determination (a “Revenue determination”) to the best of their information and belief of the amount of tax chargeable in respect of the transaction.2Notice of the determination must be served on the purchaser, stating the date on which it is issued.3No Revenue determination may be made more than 4 years after the effective date of the transaction.261A Revenue determination has effect for enforcement purposes as if were a self-assessment by the purchaser.2In sub-paragraph (1) “for enforcement purposes” means for the purposes of the following provisions of this Part of this Act—athe provisions of this Schedule providing for tax-related penalties;bsection 87 (interest on unpaid tax);csection 91 and Schedule 12 (collection and recovery of unpaid tax etc).3Nothing in this paragraph affects any liability of the purchaser to a penalty for failure to deliver a return.271If after a Revenue determination has been made the purchaser delivers a land transaction return in respect of the transaction, the self-assessment included in that return supersedes the determination.2Sub-paragraph (1) does not apply to a return delivered—amore than 4 years after the day on which the power to make the determination first became exercisable, orbmore than twelve months after the date of the determination,whichever is the later.3Where—aproceedings have been begun for the recovery of any tax charged by a Revenue determination, andbbefore the proceedings are concluded the determination is superseded by a self-assessment,the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not been paid.4Where—aaction is being taken under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement of deduction from accounts) for the recovery of an amount (“the original amount”) of tax charged by a Revenue determination, andbbefore that action is concluded, the determination is superseded by a self-assessment,that action may be continued as if it were action for the purposes of the recovery of so much of the tax charged by the self-assessment as is due and payable, has not yet been paid and does not exceed the original amount.Part 5281If the Inland Revenue discover as regards a chargeable transaction that—aan amount of tax that ought to have been assessed has not been assessed, orban assessment to tax is or has become insufficient, orcrelief has been given that is or has become excessive,they may make an assessment (a “discovery assessment”) in the amount or further amount that ought in their opinion to be charged in order to make good to the Crown the loss of tax.2The power to make a discovery assessment in respect of a transaction for which the purchaser has delivered a return is subject to the restrictions specified in paragraph 30.291If an amount of tax has been repaid to any person that ought not to have been repaid to him, that amount may be assessed and recovered as if it were unpaid tax.2Where the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.3The power to make an assessment under this paragraph in respect of a transaction for which the purchaser has delivered a land transaction return is subject to the restrictions specified in paragraph 30.301If the purchaser has delivered a land transaction return in respect of the transaction in question, an assessment under paragraph 28 or 29 in respect of the transaction—amay only be made in the two cases specified in sub-paragraphs (2) and (3) below, andbmay not be made in the circumstances specified in sub-paragraph (5) below.2The first case is where the situation mentioned in paragraph 28(1) or 29(1) is attributable to fraudulent or negligent conduct on the part of—athe purchaser,ba person acting on behalf of the purchaser, orca person who was a partner of the purchaser at the relevant time.3The second case is where the Inland Revenue, at the time they—aceased to be entitled to give a notice of enquiry into the return, orbcompleted their enquiries into the return,could not have been reasonably expected, on the basis of the information made available to them before that time, to be aware of the situation mentioned in paragraph 28(1) or 29(1).4For this purpose information is regarded as made available to the Inland Revenue if—ait is contained in a land transaction return made by the purchaser,bit is contained in any documents produced or information provided to the Inland Revenue for the purposes of an enquiry into any such return, orcit is information the existence of which, and the relevance of which as regards the situation mentioned in paragraph 28(1) or 29(1)—icould reasonably be expected to be inferred by the Inland Revenue from information falling within paragraphs (a) or (b) above, oriiare notified in writing to the Inland Revenue by the purchaser or a person acting on his behalf.5No assessment may be made if—athe situation mentioned in paragraph 28(1) or 29(1) is attributable to a mistake in the return as to the basis on which the tax liability ought to have been computed, andbthe return was in fact made on the basis or in accordance with the practice generally prevailing at the time it was made.311The general rule is that no assessment may be made more than 4 years after the effective date of the transaction to which it relates.2An assessment of a person to tax in a case involving a loss of tax brought about carelessly by the purchaser or a related person may be made at any time not more than 6 years after the effective date of the transaction to which it relates (subject to sub-paragraph (2A)).2AAn assessment of a person to tax in a case involving a loss of tax—abrought about deliberately by the purchaser or a related person,battributable to a failure by the person to comply with an obligation under section 76(1) or paragraph 3(3)(a), 4(3)(a) or 8(3)(a) of Schedule 17A, ...cattributable to arrangements in respect of which the person has failed to comply with an obligation under section 309, 310 or 313 of the Finance Act 2004 (obligation of parties to tax avoidance schemes to provide information to Her Majesty's Revenue and Customs), ordattributable to arrangements which were expected to give rise to a tax advantage in respect of which the person was under an obligation to notify the Commissioners for Her Majesty's Revenue and Customs under section 253 of the Finance Act 2014 (duty to notify Commissioners of promoter reference number) but failed to do so,may be made at any time not more than 20 years after the effective date of the transaction to which it relates.3An assessment under paragraph 29 (assessment to recover excessive repayment of tax) is not out of time—ain a case where notice of enquiry is given into the land transaction return delivered by the person concerned, if it is made before the enquiry is completed;bin any case, if it is made within one year after the repayment in question was made.4Where the purchaser has died—aany assessment on the personal representatives of the deceased must be made within 4 years after his death, andban assessment shall not be made by virtue of sub-paragraph (2) in respect of a transaction of which the effective date was more than six years before the death.5Any objection to the making of an assessment on the ground that the time limit for making it has expired can only be made on an appeal against the assessment.6In this paragraph “related person”, in relation to a purchaser, means—aa person acting on behalf of the purchaser, orba person who was a partner of the purchaser at the relevant time.31A1This paragraph applies for the purposes of paragraph 31.2A loss of tax is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that loss.3Where—ainformation is provided to Her Majesty's Revenue and Customs,bthe person who provided the information, or the person on whose behalf the information was provided, discovers some time later that the information was inaccurate, andcthat person fails to take reasonable steps to inform Her Majesty's Revenue and Customs,any loss of tax brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.4References to a loss of tax brought about deliberately by a person include a loss of tax brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.321Notice of an assessment must be served on the purchaser.2The notice must state—athe tax due,bthe date on which the notice is issued, andcthe time within which any appeal against the assessment must be made.3After notice of the assessment has been served on the purchaser, the assessment may not be altered except in accordance with the express provisions of this Part of this Act.4Where an officer of the Board has decided to make an assessment to tax, and has taken all other decisions needed for arriving at the amount of the assessment, he may entrust to some other officer of the Board responsibility for completing the assessing procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the assessment.Part 6331A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim to the Inland Revenue for relief against any double charge .2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4An appeal may be made against a decision on a claim for relief under this paragraph.341This paragraph applies where—aa person has paid an amount by way of tax but believes that the tax was not due, orba person has been assessed as liable to pay an amount by way of tax, or there has been a determination to that effect, but the person believes that the tax is not due.2The person may make a claim to the Commissioners for Her Majesty's Revenue and Customs for repayment or discharge of the amount.3Paragraph 34A makes provision about cases in which the Commissioners for Her Majesty's Revenue and Customs are not liable to give effect to a claim under this paragraph.4The following make further provision about making and giving effect to claims under this paragraph—aparagraphs 34B to 34D, andbSchedule 11A.5Paragraph 34E makes provision about the application of this paragraph and paragraphs 34A to 34D to amounts paid under contract settlements.6The Commissioners for Her Majesty's Revenue and Customs are not liable to give relief in respect of a case described in sub-paragraph (1)(a) or (b) except as provided—aby this Schedule and Schedule 11A (following a claim under this paragraph), orbby or under another provision of this Part of this Act.7For the purposes of this paragraph and paragraphs 34A to 34E, an amount paid by one person on behalf of another is treated as paid by the other person.34A1The Commissioners for Her Majesty's Revenue and Customs are not liable to give effect to a claim under paragraph 34 if or to the extent that the claim falls within a case described in this paragraph.2Case A is where the amount paid, or liable to be paid, is excessive by reason of—aa mistake in a claim or election, orba mistake consisting of making or giving, or failing to make or give, a claim or election.3Case B is where the claimant is or will be able to seek relief by taking other steps under this Part of this Act.4Case C is where the claimant—acould have sought relief by taking such steps within a period that has now expired, andbknew, or ought reasonably to have known, before the end of that period that such relief was available.5Case D is where the claim is made on grounds that—ahave been put to a court or tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid, orbhave been put to Her Majesty's Revenue and Customs in the course of an appeal by the claimant relating to that amount that is treated as having been determined by a tribunal (by virtue of paragraph 37 (settling of appeals by agreement)).6Case E is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following—athe date on which an appeal by the claimant relating to the amount paid, or liable to be paid, in the course of which the ground could have been put forward (a “relevant appeal”) was determined by a court or tribunal (or is treated as having been so determined),bthe date on which the claimant withdrew a relevant appeal to a court or tribunal, andcthe end of the period in which the claimant was entitled to make a relevant appeal to a court or tribunal.7Case F is where the amount in question was paid or is liable to be paid—ain consequence of proceedings enforcing the payment of that amount brought against the claimant by Her Majesty's Revenue and Customs, orbin accordance with an agreement between the claimant and Her Majesty's Revenue and Customs settling such proceedings.8Case G is where—athe amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to tax, andbliability was calculated in accordance with the practice generally prevailing at the time.9Case G does not apply where the amount paid, or liable to be paid, is tax which has been charged contrary to EU law.10For the purposes of sub-paragraph (9), an amount of tax is charged contrary to EU law if, in the circumstances in question, the charge to tax is contrary to—athe provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, orbthe provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).34B1A claim under paragraph 34 may not be made more than 4 years after the effective date of the transaction.2A claim under paragraph 34 may not be made by being included in a land transaction return.34C1This paragraph applies where an amount is paid, or is liable to be paid, in respect of a land transaction entered into as purchaser by or on behalf of the members of a partnership (within the meaning of Schedule 15).2Paragraphs 6 and 8 of Schedule 15 do not apply to a claim under paragraph 34 in respect of the amount.3A claim under paragraph 34 in respect of the amount—amay be made by a relevant person who has been nominated to make the claim by all of the relevant persons, andbmay not be made by any other person.4In relation to such a claim, references in paragraph 34A to the claimant are to any of the relevant persons.5The relevant persons are—aany person who was a partner in the partnership at the effective date of the transaction, andbthe personal representative of such a person.34D1This paragraph applies where—aa claim is made under paragraph 34,bthe grounds for giving effect to the claim also provide grounds for a discovery assessment on the claimant in respect of any land transaction, andcsuch an assessment could be made but for a relevant restriction.2The reference to the claimant in subsection (1)(b) includes—ain relation to a claim for an amount paid or liable to be paid in respect of a land transaction entered into as purchaser by or on behalf of the members of a partnership (within the meaning of Schedule 15), a responsible partner within the meaning of paragraph 6(2) of Schedule 15;bin relation to a claim for an amount paid or liable to be paid in respect of a land transaction entered into by trustees of a settlement (within the meaning of Schedule 16), a responsible trustee within the meaning of paragraph 5(3) of Schedule 16.3The following are relevant restrictions—athe restrictions in paragraph 30, andbthe expiry of a time limit for making a discovery assessment.4Where this paragraph applies—athe relevant restrictions are to be disregarded, andbthe discovery assessment is not out of time if it is made before the final determination of the claim.5A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).34E1In paragraph 34(1)(a) the reference to an amount paid by a person by way of tax includes an amount paid by a person under a contract settlement in connection with tax believed to be due.2Sub-paragraphs (3) to (6) apply if the person who paid the amount under the contract settlement (“the payer”) and the person from whom the tax was due (“the taxpayer”) are not the same person.3In relation to a claim under paragraph 34 in respect of that amount—athe references to the claimant in paragraph 34A(5) to (7) (Cases D, E and F) have effect as if they included the taxpayer,bthe reference to the claimant in paragraph 34A(8) (Case G) has effect as if it were a reference to the taxpayer,cthe reference to the claimant in paragraph 34D(1)(b) has effect as if it were a reference to the taxpayer, anddreferences to tax in Schedule 11A (as it applies to a claim under paragraph 34) include such an amount.4Sub-paragraph (5) applies where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a discovery assessment on the taxpayer in respect of any land transaction.5The Commissioners for Her Majesty's Revenue and Customs may set any amount repayable to the payer by virtue of the claim against any amount payable by the taxpayer by virtue of the assessment.6The obligations of the Commissioners for Her Majesty's Revenue and Customs and the taxpayer are discharged to the extent of any set-off under sub-paragraph (5).7“Contract settlement” means an agreement made in connection with any person's liability to make a payment to the Commissioners for Her Majesty's Revenue and Customs under or by virtue of an enactment.Part 7351An appeal may be brought against—aan amendment of a self-assessment under paragraph 17 (amendment by Revenue during enquiry to prevent loss of tax),ba conclusion stated or amendment made by a closure notice,ca discovery assessment, ...dan assessment under paragraph 29 (assessment to recover excessive repayment), orea Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 If An appeal under sub-paragraph (1)(a) against an amendment of a self-assessment is made while an enquiry is in progress none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal until the enquiry is completed.361Notice of an appeal under paragraph 35 must be given—ain writing,bwithin 30 days after the specified date,cto the relevant officer of the Board.2In relation to an appeal under paragraph 35(1)(a)—athe specified date is the date on which the notice of amendment was issued, andbthe relevant officer of the Board is the officer by whom the notice of amendment was given.3In relation to an appeal under paragraph 35(1)(b)—athe specified date is the date on which the closure notice was issued, andbthe relevant officer of the Board is the officer by whom the closure notice was given.4In relation to an appeal under paragraph 35(1)(c) or (d)—athe specified date is the date on which the notice of assessment was issued, andbthe relevant officer of the Board is the officer by whom the notice of assessment was given.4AIn relation to an appeal under paragraph 35(1)(e) —athe specified date is the date on which the Revenue determination was issued, andbthe relevant officer of the Board is the officer by whom the determination was made.5The notice of appeal must specify the grounds of appeal.5AThe only grounds on which an appeal lies under paragraph 35(1)(e) are that—athe purchase to which the determination relates did not take place,bthe interest in the land to which the determination relates has not been purchased,cthe contract for the purchase of the interest to which the determination relates has not been substantially performed, ordthe land transaction is not notifiable (for example, because the land transaction is exempt from charge under Schedule 3).6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36A1This paragraph applies if notice of appeal has been given to HMRC.2In such a case—athe appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see paragraph 36B),b HMRC may notify the appellant of an offer to review the matter in question (see paragraph 36C), orcthe appellant may notify the appeal to the tribunal (see paragraph 36D).3See paragraphs 36G and 36H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.4This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 37(1) (settling of appeals by agreement).36B1Sub-paragraphs (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.2 HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.3 HMRC must review the matter in question in accordance with paragraph 36E.4The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—athe appellant has already given a notification under this paragraph in relation to the matter in question,b HMRC have given a notification under paragraph 36C in relation to the matter in question, orcthe appellant has notified the appeal to the tribunal under paragraph 36D.5In this paragraph “relevant period” means—athe period of 30 days beginning with the day on which HMRC receive the notification from the appellant, orbsuch longer period as is reasonable.36C1Sub-paragraphs (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.2When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.3If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with paragraph 36E.4If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under paragraph 37(1) for the settlement of that matter.5The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (4) applies.6Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36H.7 HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—a HMRC have already given a notification under this paragraph in relation to the matter in question,bthe appellant has given a notification under paragraph 36B in relation to the matter in question, orcthe appellant has notified the appeal to the tribunal under paragraph 36D.8In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.36D1This paragraph applies in a case where paragraph 36A applies.2The appellant may notify the appeal to the tribunal.3If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.4Sub-paragraphs (2) and (3) do not apply in a case where—a HMRC have given a notification of their view of the matter in question under paragraph 36B, orb HMRC have given a notification under paragraph 36C in relation to the matter in question.5In a case falling within sub-paragraph (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by paragraph 36G or 36H.36E1This paragraph applies if HMRC are required by paragraph 36B or 36C to review the matter in question.2The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.3For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—aby HMRC in deciding the matter in question, andbby any person in seeking to resolve disagreement about the matter in question.4The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.5The review may conclude that HMRC’s view of the matter in question is to be—aupheld,bvaried, orccancelled.6 HMRC must notify the appellant of the conclusions of the review and their reasoning within—athe period of 45 days beginning with the relevant day, orbsuch other period as may be agreed.7In sub-paragraph (6) “relevant day” means—ain a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,bin a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.8Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in sub-paragraph (6), the review is treated as having concluded that HMRC’s view of the matter in question (see paragraphs 36B(2) and 36C(2)) is upheld.9If sub-paragraph (8) applies, HMRC must notify the appellant of the conclusions which the review is treated as having reached.36F1This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 36E).2The conclusions are to be treated as if they were an agreement in writing under paragraph 37(1) for the settlement of the matter in question.3The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (2) applies.4Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36G.36G1This paragraph applies if—a HMRC have given notice of the conclusions of a review in accordance with paragraph 36E, orbthe period specified in paragraph 36E(6) has ended and HMRC have not given notice of the conclusions of the review.2The appellant may notify the appeal to the tribunal within the post-review period.3If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.4If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.5In this paragraph “post-review period” means—ain a case falling with sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(6), orbin a case falling within sub-paragraph (1)(b), the period that—ibegins with the day following the last day of the period specified in paragraph 36E(6), andiiends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(9).36H1This paragraph applies if—a HMRC have offered to review the matter in question (see paragraph 36C), andbthe appellant has not accepted the offer.2The appellant may notify the appeal to the tribunal within the acceptance period.3But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.4If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.5In this paragraph “acceptance period” has the same meaning as in paragraph 36C.36I1In paragraphs 36A to 36H—a“matter in question” means the matter to which an appeal relates;ba reference to a notification is a reference to a notification in writing.2In paragraphs 36A to 36H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—anotification of HMRC’s view under paragraph 36B(2),bnotification by HMRC of an offer of review (and of their view of the matter) under paragraph 36C,cnotification of the conclusions of a review under paragraph 36E(6), anddnotification of the conclusions of a review under paragraph 36E(9).3But if a notification falling within any of the sub-paragraphs of paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.371If, before an appeal under paragraph 35 is determined, the appellant and the Inland Revenue agree that the decision appealed against—ashould be upheld without variation,bshould be varied in a particular manner, orcshould be discharged or cancelled,the same consequences shall follow, for all purposes, as would have followed if, at the time the agreement was come to, the tribunal had determined the appeal and had upheld the decision without variation, varied it in that manner or discharged or cancelled it, as the case may be.2Sub-paragraph (1) does not apply if, within 30 days from the date when the agreement was come to, the appellant gives notice in writing to the Inland Revenue that he wishes to withdraw from the agreement.3Where the agreement is not in writing—asub-paragraphs (1) and (2) do not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the Inland Revenue to the appellant or by the appellant to the Inland Revenue, andbthe references in those provisions to the time when the agreement was come to shall be read as references to the time when the notice of confirmation was given.4Where—athe appellant notifies the Inland Revenue, orally or in writing, that he does not wish to proceed with the appeal, andbthe Inland Revenue do not, within 30 days after that notification, give the appellant notice in writing indicating that they are unwilling that the appeal should be withdrawn,the provisions of sub-paragraphs (1) to (3) have effect as if, at the date of the appellant’s notification, the appellant and the Inland Revenue had come to an agreement (orally or in writing, as the case may be) that the decision under appeal should be upheld without variation.5References in this paragraph to an agreement being come to with an appellant, and to the giving of notice or notification by or to the appellant, include references to an agreement being come to, or notice or notification being given by or to, a person acting on behalf of the appellant in relation to the appeal.381Where there is an appeal ... under paragraph 35, the tax charged by the amendment or assessment in question remains due and payable as if there had been no appeal.2Sub-paragraph (1) is subject to—paragraph 39 (direction by the tribunal postponing payment), andparagraph 40 (agreement to postpone payment).391If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—afirst apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;bwhere such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.An application under sub-paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3An application may be made more than 30 days after the specified date if there is a change in the circumstances of the case as a result of which the appellant has grounds for believing that he is overcharged to tax by the decision appealed against.4If, after any determination on such an application of the amount of tax the payment of which should be postponed, there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, he may, if the parties cannot agree on a revised determination, apply, at any time before the determination of the appeal, to the tribunal for a revised determination of that amount.5An application under this paragraph is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).6The amount of tax of which payment is to be postponed pending the determination of the appeal is the amount (if any) by which it appears ..., that there are reasonable grounds for believing that the appellant is overcharged.7Where an application is made under this paragraph, the date on which any tax of which payment is not postponed is due and payable shall be determined as if the tax were charged by an amendment or assessment of which notice was issued on the date on which the application was determined and against which there was no appeal.8On the determination of the appeal—athe date on which any tax payable in accordance with that determination is due and payable shall, so far as it is tax the payment of which had been postponed, or which would not have been charged by the amendment or assessment if there had been no appeal, be determined as if the tax were charged by an amendment or assessment—iof which notice was issued on the date on which HMRC issues to the appellant a notice of the total amount payable in accordance with the determination, andiiagainst which there had been no appeal, andbany tax overpaid shall be repaid.9Sub-paragraphs (10) and (11) apply where a person has been given an accelerated payment notice under Chapter 3 of Part 4 of the Finance Act 2014 and that notice has not been withdrawn.10Nothing in this paragraph enables the postponement of the payment of (as the case may be)—athe understated tax to which the payment specified in the notice under section 220(2)(b) of that Act relates, orbthe disputed tax specified in the notice under section 221(2)(b) of that Act.11Accordingly, if the payment of an amount of tax within sub-paragraph (10)(b) is postponed by virtue of this paragraph immediately before the accelerated payment notice is given, it ceases to be so postponed with effect from the time that notice is given, and the tax is due and payable—aif no representations were made under section 222 of that Act in respect of the notice, on or before the last day of the period of 90 days beginning with the day the notice is given, andbif representations were so made, on or before whichever is later of—ithe last day of the 90 day period mentioned in paragraph (a), andiithe last day of the period of 30 days beginning with the day on which HMRC's determination in respect of those representations is notified under section 222 of that Act.401If the appellant and the relevant officer of the Board agree that payment of an amount of tax should be postponed pending the determination of the appeal, the same consequences shall follow, for all purposes, as would have followed if, at the time the agreement was come to, the tribunal had made a direction to the same effect.This is without prejudice to the making of a further agreement or of a further direction.2Where the agreement is not in writing—asub-paragraph (1) does not apply unless the fact that an agreement was come to, and the terms agreed, are confirmed by notice in writing given by the relevant officer of the Board to the appellant or by the appellant to that officer, andbthe reference in that provision to the time when the agreement was come to shall be read as a reference to the time when notice of confirmation was given.3References in this paragraph to an agreement being come to with an appellant, and to the giving of notice to or by the appellant, include references to an agreement being come to, or notice being given to or by, a person acting on behalf of the appellant in relation to the appeal.4Sub-paragraphs (9) to (11) of paragraph 39 apply for the purposes of this paragraph as they apply for the purposes of paragraph 39.41The determination of the tribunal in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive except as otherwise provided in—asections 9 to 14 of the Tribunals, Courts and Enforcement Act 2007,bthe Taxes Management Act 1970 applied as modified, orcthe enactments relating to stamp duty land tax.421In this paragraph any reference to an appeal means an appeal under paragraphs 33(4) or 35(1).2If, on an appeal notified to the tribunal, the tribunal decides—athat the appellant is overcharged by a self-assessment; orbthat the appellant is overcharged by an assessment other than a self-assessment,the assessment shall be reduced accordingly, but otherwise the assessment shall stand good.3If, on appeal it appears to the tribunal—athat the appellant is undercharged to stamp duty land tax by a self-assessment; orbthat the appellant is undercharged by an assessment other than a self-assessment,the assessment shall be increased accordingly.4Where, on an appeal against an assessment other than a self-assessment which—aassesses an amount which is chargeable to stamp duty land tax, andbcharges stamp duty land tax on the amount assessed,it appears to the tribunal as mentioned in sub-paragraphs (2) or (3), it may, unless the circumstances of the case otherwise require, reduce or increase only the amount assessed; and where an appeal is so determined the stamp duty land tax charged by that assessment shall be taken to have been reduced or increased accordingly.431Where a party to an appeal to the tribunal under paragraph 35 makes a further appeal, notwithstanding that the further appeal is pending, stamp duty land tax shall nevertheless be payable or repayable in accordance with the determination of the tribunal or court as the case may be.2But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—aif too much stamp duty land tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; andbif too little stamp duty land tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.3 Sub-paragraph (4) applies where— aan accelerated payment notice has been given to a party to the appeal under Chapter 3 of Part 4 of the Finance Act 2014 (and not withdrawn), andbthe assessment to which the appeal relates has effect, or partly has effect, to counteract the whole or part of the asserted advantage (within the meaning of section 219(3) of that Act) by reason of which the notice was given.4If, on the application of HMRC, the relevant court or tribunal considers it necessary for the protection of the revenue, it may direct that sub-paragraph (1) does not apply so far as the stamp duty land tax relates to the counteraction of the whole or part of the asserted advantage, and—agive permission to withhold all or part of any repayment, orbrequire the provision of adequate security before repayment is made.5“Relevant court or tribunal” means the tribunal or court from which permission or leave to appeal is sought.441This paragraph applies in a case where—anotice of appeal may be given to HMRC under this Schedule or any other provision of Part 4 of this Act, butbno notice is given before the relevant time limit.2Notice may be given after the relevant time limit if—a HMRC agree, orbwhere HMRC do not agree, the tribunal gives permission.3If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.4Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.5Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.6Condition C is that HMRC are satisfied that request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased.7If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.8In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).451Where the question in any dispute on any appeal under paragraph 35(1) is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant tribunal.2In this paragraph “the relevant tribunal” means—awhere the land is in England ... , the Upper Tribunal;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cwhere the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.46In this Schedule “HMRC” means Her Majesty’s Revenue and Customs.Words in Sch. 10 para. 33(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(a)Sch. 10 para. 33(2)(3) repealed (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(b), Sch. 42 Pt. 4(2)Sch. 10 paras. 1A, 1B and cross-headings inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 3(b)Sch. 10 para. 1(1A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 3(a)Sch. 10 para. 6(2A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 3(c)Sch. 10 para. 12(2A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 4(2)(b)Words in Sch. 10 para. 12(2) added (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 4(2)(a)Word in Sch. 10 para. 35(1)(c) omitted (with effect in accordance with reg. 1 of the amending S.I.) by virtue of The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(a)Sch. 10 para. 35(1)(e) and word added (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(2)(b)Sch. 10 para. 36(4A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(3)(a)Sch. 10 para. 36(5A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 5(3)(b)Sch. 10 para. 7(1A) inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 47(4)Sch. 10 para. 2(2)(b) repealed (with effect in accordance with s. 80(9) of the amending Act) by Finance Act 2007 (c. 11), s. 80(7), Sch. 27 Pt. 4(4)Words in Sch. 10 para. 36(5A)(d) substituted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2008 (c. 9), Sch. 30 para. 7Sch. 10 paras. 36A-36I and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 388Sch. 10 para. 39(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(3)Sch. 10 para. 39(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(4)Words in Sch. 10 para. 39(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(5)Sch. 10 para. 39(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(6)Words in Sch. 10 para. 39(6) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(7)Word in Sch. 10 para. 39(8) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(8)Words in Sch. 10 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(3)Sch. 10 para. 19(2)(b) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(4)(a)Word in Sch. 10 para. 19(2)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(4)(b)Sch. 10 para. 19(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(5)Sch. 10 paras. 36A-36I applied by The Stamp Duty Land Tax (Administration) Regulations 2003 (SI 2003/2837), reg. 20(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 116)Word in Sch. 10 para. 24(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(2)Sch. 10 para. 24(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(3)Word in Sch. 10 para. 24(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(4)(a)Words in Sch. 10 para. 24(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 382(4)(b)Sch. 10 para. 35(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(2)Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(a)Word in Sch. 10 para. 35(3) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(b)Words in Sch. 10 para. 35(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 386(3)(c)Words in Sch. 10 para. 38(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 390(2)Words in Sch. 10 para. 38(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 390(3)Sch. 10 paras. 41-46 and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 393Words in Sch. 10 para. 20(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 379(2)Sch. 10 para. 20(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 379(3)Word in Sch. 10 para. 5(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 374(2)Word in Sch. 10 para. 5(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 374(3)Words in Sch. 10 para. 19 cross-heading heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 378(2)Sch. 10 Pt. 7 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 385Words in Sch. 10 para. 39 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 391(2)Sch. 10 para. 8 omitted (1.4.2009) by virtue of Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 21(k)(ii); S.I. 2009/571, art. 2Word in Sch. 10 para. 21(3)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 380Word in Sch. 10 para. 22(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 381Sch. 10 para. 33(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 383Sch. 10 para. 36(6) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 387Word in Sch. 10 para. 37(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 389Word in Sch. 10 para. 40(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 392Word in Sch. 10 para. 45 cross-heading substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)Words in Sch. 10 para. 45(2) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(i) (with Sch. 5)Words in Sch. 10 para. 45(2)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(b)(ii) (with Sch. 5)Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)Sch. 10 paras. 14-16 omitted (1.4.2010) by virtue of The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 11(4) (with art. 7(2))Sch. 10 para. 10 substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 6; S.I. 2010/815, art. 2Word in Sch. 10 para. 10 cross-heading substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 7; S.I. 2010/815, art. 2Sch. 10 para. 9(2A) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 5(3); S.I. 2010/815, art. 2Sch. 10 para. 9(4)-(6) inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 5(4); S.I. 2010/815, art. 2Words in Sch. 10 para. 9(2) substituted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 5(2); S.I. 2010/815, art. 2Word in Sch. 10 para. 45(1) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), Sch. 1 para. 270(a) (with Sch. 5)Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2Words in Sch. 10 Pt. 6 heading inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(2)Word in Sch. 10 para. 45(1) substituted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(3)Sch. 10 para. 31(2)(2A) substituted for Sch. 10 para. 31(2) (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(6); S.I. 2010/867, art. 2(2)Sch. 10 para. 31(6) inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(8); S.I. 2010/867, art. 2(2)Words in Sch. 10 para. 31(1) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(5); S.I. 2010/867, art. 2(2)Words in Sch. 10 para. 31(4)(a) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(7); S.I. 2010/867, art. 2(2)Sch. 10 para. 31A and cross-heading inserted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(9); S.I. 2010/867, art. 2(2)Words in Sch. 10 para. 25(3) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(2); S.I. 2010/867, art. 2(2)Words in Sch. 10 para. 27(2)(a) substituted (1.4.2011) by Finance Act 2009 (c. 10), s. 99(2), Sch. 51 para. 15(3); S.I. 2010/867, art. 2(2)Words in Sch. 10 para. 12(2A) substituted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 7Sch. 10 para. 7(1A)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 25(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2Sch. 10 para. 45(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 25(3) (with s. 29(5)(6)); S.I. 2015/637, art. 2Sch. 10 para. 34A(9)(10) inserted (with effect in accordance with s. 231(5) of the amending Act) by Finance Act 2013 (c. 29), s. 231(4)Sch. 10 para. 35(1)(b) excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), ss. 208(10)(11)(d)Sch. 10 para. 39(9)-(11) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(3)Sch. 10 para. 39(11) modified (17.7.2014) by Finance Act 2014 (c. 26), s. 227(9)(c)Word in Sch. 10 para. 31(2A) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 277(5)(a) (with ss. 269-271)Sch. 10 para. 31(2A)(d) and preceding word inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(5)(b) (with ss. 269-271)Sch. 10 para. 40(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(4)Sch. 10 para. 43(3)-(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 225(2)Sch. 10 para. 27(4) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 41Words in Sch. 10 para. 45(2)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 12; S.I. 2018/214, art. 2(a)Sch. 10 para. 6(2A)(3) excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 43(6)Words in Sch. 10 para. 12(2A)(b) omitted (with effect in accordance with s. 89(4) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 17 para. 8(a)Word in Sch. 10 para. 12(2A) substituted (with effect in accordance with s. 89(4) of the amending Act) by Finance Act 2021 (c. 26), Sch. 17 para. 8(b)Words in Sch. 10 para. 12(2A)(a) omitted (with effect in accordance with s. 7(3) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(iv) (with s. 7(4)-(10))Words in Sch. 10 para. 12(2A)(a) substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 7(2)(a)(iv) (with s. 7(4)-(10))Sch. 10 para. 39 applied in part (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 31(4) (with reg. 63)Sch. 10 para. 40 applied (with modifications) (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 31(4) (with reg. 63)