SCHEDULES

[F1 SCHEDULE 11A U.K.Stamp duty land tax: claims not included in returns

Textual Amendments

F1 Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40

Modifications etc. (not altering text)

C1 Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)

C2 Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)

C3 Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)

[F2 Preservation of information etc U.K.

Textual Amendments

F2 Sch. 11A para. 3A and cross-heading inserted (1.4.2010) by Finance Act 2009 (c. 10), s. 98(2), Sch. 50 para. 14; S.I. 2010/815, art. 2

3A U.K.The duty under paragraph 3 to preserve records may be satisfied—

(a) by preserving them in any form and by any means, or

(b) by 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.]]