Finance Act 2008, Paragraph 30 is up to date with all changes known to be in force on or before 01 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.
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)
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