Finance Act 2008

30U.K.In section 253(4A) (claims for relief for loans to traders)—

(a)in paragraph (a), for “on or before the fifth anniversary of the 31st January next following” substitute “ not more than 4 years after the end of ”, and

(b)in paragraph (b), for “6 years” substitute “ 4 years ”.

Commencement Information

I1Sch. 39 para. 30 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)