SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 1Land 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.