50U.K.ITTOIA 2005 is amended as follows.
51U.K.In section 301(3) (claims for repayment of tax payable in connection with sale with right to reconveyance), for “6 years” substitute “ 4 years ”.
Commencement Information
I1Sch. 39 para. 51 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
52U.K.In section 302(3) (claims for repayment of tax payable in connection with sale and leaseback transactions), for “6 years” substitute “ 4 years ”.
Commencement Information
I2Sch. 39 para. 52 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
53U.K.In section 840A(1) (claims for relief for backdated pensions charged on arising basis) (inserted by Schedule 7 to this Act), for “on or before the fifth anniversary of the normal self-assessment filing date for” substitute “ not more than 4 years after the end of ”.
Commencement Information
I3Sch. 39 para. 53 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)