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Finance Act 2008

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Changes over time for: Paragraph 4

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Point in time view as at 27/07/2010.

Changes to legislation:

Finance Act 2008, Paragraph 4 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

4(1)Paragraph 2 (under-assessment by HMRC) is amended as follows.U.K.

(2)In sub-paragraph (1), for “tax” substitute “ a relevant tax ”.

(3)For sub-paragraph (3) substitute—

(3)In sub-paragraph (1) “relevant tax” means any tax mentioned in the Table in paragraph 1.

Commencement Information

I1Sch. 40 para. 4 in force at 1.4.2009 by S.I. 2009/571, art. 2

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