SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 1Land transaction returns
Amendment of return by purchaser
6
1
The purchaser may amend a land transaction return given by him by notice to the Inland Revenue.
2
The notice must be in such form, and contain such information, as the Inland Revenue may require.
F12A
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.