Finance Act 2003 (c. 14)

SCHEDULES

SCHEDULE 10 U.K. Stamp duty land tax: returns, enquiries, assessments and appeals

Part 6 U.K. Relief in case of excessive assessment

Relief in case of double assessment U.K.

33 (1) A person who believes he has been assessed to tax more than once in respect of the same matter may make a claim [F1 to the Inland Revenue for relief against any double charge] . U.K.

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An appeal against a decision of the Inland Revenue on a claim for relief under this paragraph may be brought to the Commissioners having jurisdiction to hear an appeal relating to the assessment, or the later of the assessments, to which the claim relates.

Textual Amendments

F1 Words in Sch. 10 para. 33(1) substituted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(a)

F2 Sch. 10 para. 33(2)(3) repealed (22.7.2004) by Finance Act 2004 (c. 12), s. 299(7)(b), Sch. 42 Pt. 4(2)