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46For section 42(6) of the Finance (No. 2) Act 1992 (claim to be made not later than two years after the end of the relevant period to which it relates) there shall be substituted—
“(6)A claim under this section shall be made—
(a)for the purposes of income tax, on or before the first anniversary of the 31st January next following the year of assessment in which ends the relevant period to which the claim relates,
(b)for the purposes of corporation tax, not later than two years after the end of the relevant period to which the claim relates,
and shall be irrevocable.”
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