Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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Chapter 7
Time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments
159A Time limits for claiming a repayment of stamp duty.
(1) Without prejudice to any other provision of this Act containing a shorter time limit for the making of a claim for repayment, no stamp duty shall be repaid to a person in respect of a valid claim (within the meaning of section 159B), unless that valid claim is made within the period of 4 years from, as the case may be, the date the instrument was stamped by the Commissioners, [2]>the date the statement of liability was delivered to the Commissioners or the date the operator-instruction referred to in section 69 was made.<[2][2]>the date the statement of liability was delivered to the Commissioners, [5]>the date the operator-instruction referred to in section 69 was made<[5] [5]>the date the transfer order referred to in section 78B was entered<[5] or the date the person achieves the standard within the meaning of section 81AA(11)(a).<[2]
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(1A) Any person aggrieved by a decision of the Commissioners on a claim for repayment, within the meaning of section 159B(1), may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notification of the decision to that person.
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(2) Subsection (1) shall not apply to a repayment claim in respect of stamp duty arising on or before the date of the passing of the Finance Act 2003, where a valid claim is made on or before 31 December 2004.
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159A. General provisions on claims for repayment of stamp duty
(1) In this section—
“relevant statement” and “return” have the same meaning, respectively, as in section 152;
“repayment” means a repayment of stamp duty including any—
(a) interest charged,
(b) surcharge imposed, or
(c) penalty incurred,
in relation to stamp duty under any provision of this Act;
“valid claim” shall be construed in accordance with subsection (3).
(2) The Commissioners shall not make a repayment to a person unless—
(a) such repayment is provided for by this Act,
(b) a valid claim has been made to them for that purpose, and
(c) without prejudice to any other provision of this Act containing a shorter time limit for the making of a claim for repayment, the valid claim concerned has been made within the period of 4 years from, as the case may be—
(i) in respect of an instrument stamped by the Commissioners, the latest date the instrument was required to be stamped under section 2,
(ii) in respect of a relevant statement delivered to the Commissioners—
(I) in the case of an account delivered to the Commissioners under section 5, the latest date the account was required to be delivered to the Commissioners in accordance with the agreement entered into under that section, or
(II) in the case of a statement delivered to the Commissioners under Part 9, the latest date the statement was required to be delivered to the Commissioners under that Part,
(iii) the date the transfer order referred to in section 78B was executed,
(iv) the date the person achieved the standard within the meaning of section 81AA(11)(a),
(v) the date of acknowledgement referred to in section 83D(10)(c) in relation to a relevant residential development within the meaning of that section,
(vi) the date the condition specified in section 83DA(2)(b) is satisfied, or
(vii) the qualifying date within the meaning of section 83DB.
(3) For the purposes of this section, a claim for repayment shall be treated as a valid claim where—
(a) it is made in the form and manner specified (if any) by the provision, or provisions, of this Act under which such claim is made,
(b) all information which the Commissioners may reasonably require to enable them to determine if, and to what extent, a repayment is due, has been furnished to them, and
(c) if the claim relates to a repayment under section 152, the return or, as the case may be, the relevant statement, has been amended to reflect the correct amount of stamp duty payable, if any.
(4) Where the Commissioners determine that any of the requirements specified in subsection (2) or (3), as the case may be, have not been met in relation to a claim for repayment, they shall decide to refuse the claim for repayment and shall notify the claimant in writing of the decision and the reason or reasons for that decision.
(5) Any person aggrieved by a decision of the Commissioners under subsection (4) to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997 within the period of 30 days after the date of the notification of the decision.
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Substituted by FA17 s63(f).