SCHEDULES
C1SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 6Relief in case of F2overpaid tax or excessive assessment
Words in Sch. 10 Pt. 6 heading inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 4(2)
F1The claimant: partnerships
Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2
34C
1
This paragraph applies where an amount is paid, or is liable to be paid, in respect of a land transaction entered into as purchaser by or on behalf of the members of a partnership (within the meaning of Schedule 15).
2
Paragraphs 6 and 8 of Schedule 15 do not apply to a claim under paragraph 34 in respect of the amount.
3
A claim under paragraph 34 in respect of the amount—
a
may be made by a relevant person who has been nominated to make the claim by all of the relevant persons, and
b
may not be made by any other person.
4
In relation to such a claim, references in paragraph 34A to the claimant are to any of the relevant persons.
5
The relevant persons are—
a
any person who was a partner in the partnership at the effective date of the transaction, and
b
the personal representative of such a person.
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)