Finance Act 2009, Paragraph 15 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.
15(1)Paragraph 62 (consequential claims etc that may be made) is amended as follows.U.K.
(2)After sub-paragraph (1) insert—
“(1A)This paragraph applies to a claim under paragraph 51 relating to the accounting period in respect of which the amendment or assessment is made.”
(3)In sub-paragraph (2), for “a claim” substitute “ any other claim ”.
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