Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 39 U.K. Time limits for assessments, claims etc.

VATA 1994 U.K.

36 U.K. In section 80(4) (credit for, or repayment of, overstated or overpaid VAT), for “3 years” substitute “ 4 years ”.

Commencement Information

I1 Sch. 39 para. 36 in force at 1.4.2009 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(1) (with art. 6)