# Finance (No. 3) Act 2010, Paragraph 4


(1) Schedule 10 (returns, enquiries, assessments and appeals) is amended as follows.
(2) In the heading at the beginning of Part 6, after “Relief in the case of” insert “ overpaid tax or ”.
(3) In paragraph 45(1) (determination of market value by relevant tribunal), for “paragraphs 34(6) or” substitute “ paragraph ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/33/schedule/12/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-no-3-act-2010/schedule-12/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.