Version Superseded: 12/02/2019
Point in time view as at 01/10/2009.
Finance Act 2003, Paragraph 6 is up to date with all changes known to be in force on or before 07 March 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.
6(1)The purchaser may amend a land transaction return given by him by notice to the Inland Revenue.U.K.
(2)The notice must be in such form, and contain such information, as the Inland Revenue may require.
[F1(2A)If the effect of the amendment would be to entitle the purchaser to a repayment of tax, the notice must be accompanied by—
(a)the contract for the land transaction; and
(b)the instrument (if any) by which that transaction was effected.]
(3)Except as otherwise provided, an amendment may not be made more than twelve months after the filing date.
Textual Amendments
F1Sch. 10 para. 6(2A) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Stamp Duty Land Tax (Land Transaction Returns) Regulations 2004 (S.I. 2004/3208), regs. 1, 3(c)
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