SCHEDULES
SCHEDULE 12Recovery of overpaid tax etc
Part 1Stamp duty land tax
Consequential amendments
3
In section 113 (functions conferred on “the Inland Revenue”), omit subsection (3)(b)(ii).
4
(1)
Schedule 10 (returns, enquiries, assessments and appeals) is amended as follows.
(2)
In the heading at the beginning of Part 6, after “Relief in the case of” insert “
overpaid tax or
”
.
(3)
In paragraph 45(1)
(determination of market value by relevant tribunal), for “paragraphs 34(6) or” substitute “
paragraph
”
.
5
In Schedule 11A (claims not included in returns etc), in paragraph 14(5) (application of provisions of Schedule 10)—
(a)
for “and 44” substitute “
, 44 and 45
”
, and
(b)
omit “(settling of appeals by agreement)”.