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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: conditions

Page archived. Para 34 legislation was amended for claims from 1 April 2011, this guidance related to old legislation now obsolete. See SDLTM54000 for claims from 1 April 2011.