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

Notice of enquiry U.K.

7 (1) The Inland Revenue may enquire into a person’s claim or amendment of a claim if they give him notice of their intention to do so (“notice of enquiry”) before the end of the period of nine months after the day on which the claim or amendment was made. U.K.

(2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.]