SCHEDULES
F1SCHEDULE 11AStamp duty land tax: claims not included in returns
Giving effect to claims and amendments
6
(1)
As soon as practicable after a claim is made, or is amended under paragraph 4 or 5, the Inland Revenue shall give effect to the claim or amendment by discharge or repayment of tax.
(2)
Where the Inland Revenue enquire into a claim or amendment—
(a)
sub-paragraph (1) does not apply until a closure notice is given under paragraph 11 (completion of enquiry), and then it applies subject to paragraph 13 (giving effect to amendments under paragraph 11), but
(b)
the Inland Revenue may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as they think fit.