FA 1998
44(1)Paragraph 53 (time limit for recovery of excessive payments etc) is amended as follows.
(2)In sub-paragraph (1), for “six year” substitute “4 year”.
(3)In sub-paragraph (2), for “paragraph 46(2) (time limit for assessment in case of fraud or negligence)” substitute “paragraph 46(2) and (2A) (time limit for assessment in case of loss of tax brought about carelessly or deliberately)”.