SCHEDULES

C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals

Annotations:
Modifications etc. (not altering text)
C1

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)

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.

C2F12A

If the effect of the amendment would be to entitle the purchaser to a repayment of tax, the notice must be accompanied by—

a

the contract for the land transaction; and

b

the instrument (if any) by which that transaction was effected.

C23

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