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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Overpayment relief: Legislation

Section 28 and Schedule 12 Finance (No.3) Act 2010 From 1 April 2011 introduce new legislation for claiming overpayment relief.

Paragraph 34 Schedule 10 Finance Act 2003 is amended alongside new paragraphs 34A-E.