xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 19Management: other amendments

Part IIAmendments of Taxes Act 1988

Time limits for claims under sections 534 and 537A

39In subsection (5) of section 534 of the Taxes Act 1988 (relief for copyright payments etc.), for the words from “and such a claim” to the end there shall be substituted the words “and such a claim may be made at any time not later than seven years from the 31st January next following the year of assessment in which the work’s first publication occurs.”