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Finance Act 2004

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299Claims not included in returnsU.K.

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

(2)After section 82 insert—

82AClaims 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), for the words from “the amount” to the end substitute—

(a)the purchaser may, within the period allowed for amendment of the land transaction return, amend the return accordingly;

(b)after the end of that period he may (if the land transaction return is not so amended) make a claim to the Inland Revenue for repayment of the amount overpaid.

(5)In section 111 (claim for repayment if regulations under general power not approved) in subsection (1), for the words from “any amount” to the end substitute “ a claim may be made to the Inland Revenue for repayment of any tax, interest or penalty that would not have been payable but for the regulations ”.

(6)In section 113 (functions conferred on “the Inland Revenue”), after subsection (3) insert—

(3A)The following functions of the Inland Revenue under Schedule 11A (claims not included in returns) are functions of the Board—

(a)functions under paragraph 2(1) (form of claims),

(b)functions relating to a claim made to the Board..

(7)In Schedule 10 (returns, enquiries, assessments and appeals), in paragraph 33 (relief in case of double assessment)—

(a)in sub-paragraph (1), for “for relief under this paragraph” substitute “ to the Inland Revenue for relief against any double charge ”;

(b)omit sub-paragraphs (2) and (3).

(8)In paragraph 34 of that Schedule (relief in case of mistake in return)—

(a)in sub-paragraph (1), for “for relief under this paragraph” substitute “ to the Inland Revenue for relief against any excessive charge ”;

(b)in sub-paragraph (2), omit “by notice in writing given to the Inland Revenue”;

(c)omit sub-paragraph (3).

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