s 5 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
(1) The Inland Revenue may by notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle, arithmetical mistakes or otherwise). (2) No such correction may be made— (a) more than nine months after the day on which the claim was made, or (b) if the Inland Revenue give notice under paragraph 7 (notice of enquiry), during the period— (i) beginning with the day on which notice is given, and (ii) ending with the day on which the enquiry under that paragraph is completed. (3) A correction under this paragraph is of no effect if, within three months from the date of issue of the notice of correction, the claimant gives notice rejecting the correction. (4) Notice under sub-paragraph (3) must be given to the officer of the Board by whom the notice of correction was given.