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Finance Act 2004

Finance Act 2004 s 7

s 7 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 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. (2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.

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