9U.K.In section 179 (sale of shares etc from deceased's estate: the relief), after subsection (2) insert—
“(2A)A claim under this Chapter must be made not more than 4 years after the end of the period mentioned in subsection (1)(a).”
Commencement Information
I1Sch. 51 para. 9 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)