(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 -
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