SCHEDULES
F1SCHEDULE 11AStamp duty land tax: claims not included in returns
Annotations:
Amendments (Textual)
Giving effect to amendments under paragraph 11
13
1
Within 30 days after the date of issue of a notice under paragraph 11(2)(b) (closure notice that amends claim), the Inland Revenue shall give effect to the amendment by making such adjustment as may be necessary, whether—
a
by way of assessment on the claimant, or
b
by discharge or repayment of tax.
2
An assessment made under sub-paragraph (1) is not out of time if it is made within the time mentioned in that sub-paragraph.
Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40