SCHEDULES

SCHEDULE 19 U.K. Management: other amendments

Part II U.K. Amendments of Taxes Act 1988

Time limits for claims under sections 534 and 537A U.K.

40 U.K. In subsection (5) of section 537A of the Taxes Act 1988 (relief for payments in respect of designs), for the words from “and such a claim” to “eight years after” 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 ”.