Paragraph 34B F1
(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.
Annotations
Textual amendments
- 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
Notes on Schedule 10
Modifications
- 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)
Notes on Part 6
Textual amendments
- F1
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)