SCHEDULES

SCHEDULE 10 U.K.Stamp duty land tax: returns, enquiries, assessments and appeals

Modifications etc. (not altering text)

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)

Part 6 U.K.Relief in case of [F1 overpaid tax or] excessive assessment

Textual Amendments

F1 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)

[F2 The claimant: partnerships U.K.

Textual Amendments

F2 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). U.K.

(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.]