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SDLTM52540 - Procedure: Relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: Excessive assessed tax must have been paid

It is a condition of error or mistake relief that the tax on the assessment, which is alleged to be excessive, must have been paid.

In practice relief may be given by way of discharge provided that the only reason preventing relief being given is that tax on the assessment is unpaid.