SCHEDULES

[F1 SCHEDULE 11A U.K.Stamp duty land tax: claims not included in returns

Textual Amendments

F1 Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40

Giving effect to amendments under paragraph 11 U.K.

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— U.K.

(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.]