299 Claims not included in returns
Finance Act 2004 (2004 c 12) | Legislation

299  Claims not included in returns

(1)     Part 4 of the Finance Act 2003 (c 14) (stamp duty land tax) is amended as follows.

(2)     After section 82 insert—

“82A Claims not included in returns

Schedule 11A has effect with respect to claims not included in returns.”.

(3)     After Schedule 11 insert the Schedule set out in Schedule 40 to this Act.

(4)     In section 80 (adjustment where contingency ceases or consideration is ascertained), in subsection (4) (claim for repayment),

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