Paragraph 6

United Kingdom

(1)

The purchaser may amend a land transaction return given by him by notice to the Inland Revenue.

(2)

The notice must be in such form, and contain such information, as the Inland Revenue may require.

If the effect of the amendment would be to entitle the purchaser to a repayment of tax, the notice must be accompanied by—

(a)

the contract for the land transaction; and

(b)

the instrument (if any) by which that transaction was effected.

(3)

Except as otherwise provided, an amendment may not be made more than twelve months after the filing date.

Annotations

F1: Sch. 10 para. 6(2A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 3(c)

C1: Sch. 10 para. 6(2A)(3) excluded (12.2.2019) by Finance Act 2019 (c. 1), s. 43(6)

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)