SCHEDULE 40 Stamp Duty Land Tax: Claims Not Included in Returns
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 40 Stamp Duty Land Tax: Claims Not Included in Returns

Section 299

The following is the Schedule inserted after Schedule 11 to the Finance Act 2003 (c 14)—

“SCHEDULE 11A
Stamp Duty Land Tax: Claims Not Included in Returns
Section 82A
Introductory
1

This Schedule applies to a claim under any provision of this Part other than a claim that is required to be made in, or by amendment to, a return under this Part.

References in this Schedule to a claim shall be read accordingly.

Making of claims
2

(1)     A claim must be made in such form as the Inland Revenue may determine.

(2)     The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.

(3)     The form of claim may require—

(a)     a statement of the amount of tax that will be required to be discharged or repaid in order to give effect to the claim;

(b)     such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;

(c)

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