# Finance Act 2003, Paragraph 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.

---
Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34B (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.