Search Legislation

Finance Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 25

 Help about opening options

Version Superseded: 01/04/2011

Alternative versions:

Status:

Point in time view as at 06/04/2005.

Changes to legislation:

Finance Act 2003, Paragraph 25 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

25(1)If in the case of a chargeable transaction no land transaction return is delivered by the filing date, the Inland Revenue may make a determination (a “Revenue determination”) to the best of their information and belief of the amount of tax chargeable in respect of the transaction.U.K.

(2)Notice of the determination must be served on the purchaser, stating the date on which it is issued.

(3)No Revenue determination may be made more than six years after the effective date of the transaction.

Back to top

Options/Help