[F134B(1)A claim under paragraph 34 may not be made more than 4 years after the effective date of the transaction.U.K.
(2)A claim under paragraph 34 may not be made by being included in a land transaction return.]
Textual Amendments
F1Sch. 10 paras. 34-34E substituted for Sch. 10 para. 34 (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 2