SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Annotations:
Modifications etc. (not altering text)
Part 6Relief in case of F2overpaid tax or excessive assessment
Annotations:
Amendments (Textual)
F2
Words in Sch. 10 Pt. 6 heading inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(2)
F1Making a claim
Annotations:
Amendments (Textual)
F1
Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2
34B
1
A claim under paragraph 34 may not be made more than 4 years after the effective date of the transaction.
2
A claim under paragraph 34 may not be made by being included in a land transaction return.
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)