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Finance Act 2003

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Changes over time for: Paragraph 29

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Point in time view as at 01/01/2013.

Changes to legislation:

Finance Act 2003, Paragraph 29 is up to date with all changes known to be in force on or before 24 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

29(1)If an amount of tax has been repaid to any person that ought not to have been repaid to him, that amount may be assessed and recovered as if it were unpaid tax.U.K.

(2)Where the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.

(3)The power to make an assessment under this paragraph in respect of a transaction for which the purchaser has delivered a land transaction return is subject to the restrictions specified in paragraph 30.

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