SolvedSDLTM54010 | Overpayment relief: Legislation
From HM Revenue & Customs · Stamp Duty Land Tax Manual
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.