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.