11U.K.In section 392(5) of the Taxes Act 1988 (claim to be made within six years after the year of assessment in question)—
(a)for “within six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”; and
(b)for “not later than six years after” there shall be substituted “ on or before the fifth anniversary of the 31st January next following ”.