Schedule 11A | [ Stamp Duty Land Tax: Claims Not Included In Returns] | Finance Act 2003 C14

[SCHEDULE 11A Stamp Duty Land Tax: Claims Not Included in Returns]

Finance Act 2003 (2003 c 14) | Legislation

[SCHEDULE 11A Stamp Duty Land Tax: Claims Not Included in Returns]

[Section 82A]

[Introductory

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

(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) the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).

(4)