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Changes over time for: Paragraph 34
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2009
Status:
Point in time view as at 06/04/2005.
Changes to legislation:
Finance Act 2003, Paragraph 34 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.
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Changes to Legislation
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34(1)A person who believes he has paid tax under an assessment that was excessive by reason of some mistake in a land transaction return may make a claim [to the Inland Revenue for relief against any excessive charge].U.K.
(2)The claim must be made ... not more than six years after the effective date of the transaction.
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)No relief shall be given under this paragraph—
(a)in respect of a mistake as to the basis on which the liability of the claimant ought to have been computed when the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made, or
(b)in respect of a mistake in a claim or election included in the return.
(5)In determining a claim under this paragraph the Inland Revenue shall have regard to all the relevant circumstances of the case.
They shall, in particular, consider whether the granting of relief would result in amounts being excluded from charge to tax.
(6)On an appeal against the Inland Revenue’s decision on the claim, the Special Commissioners shall hear and determine the claim in accordance with the same principles as apply to the determination by the Inland Revenue of claims under this paragraph.
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