Finance (No. 3) Act 2010

28 Recovery of overpaid stamp duty land tax and petroleum revenue tax etc

(1) Schedule 12 contains—

(a) provision amending Part 4 of FA 2003 (stamp duty land tax) in respect of the recovery of overpaid tax etc, and

(b) provision amending Schedule 2 to OTA 1975 (management and collection of petroleum revenue tax) in respect of the recovery of overpaid tax etc.

(2) The amendments made by Schedule 12 have effect in relation to claims made on or after 1 April 2011.

(3) The Treasury may by order make any incidental, supplemental, consequential, transitional, transitory or saving provision which appears appropriate in consequence of, or otherwise in connection with, that Schedule.

(4) An order under this section may—

(a) make different provision for different purposes, and

(b) make provision amending, repealing or revoking any Act or subordinate legislation whenever passed or made (including this Act and any Act amended by it).

(5) An order under this section is to be made by statutory instrument.

(6) A statutory instrument containing an order under this section which includes provision amending or repealing any provision of an Act is subject to annulment in pursuance of a resolution of the House of Commons.