# Finance Act 2003, Paragraph 6

Extent: E+W+S+N.I.

(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.
(2A) 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.