Finance Act 2008, Paragraph 4 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.
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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