This section has no associated Explanatory Notes
254U.K.In section 43A(2A) (further assessments: claims etc)—
(a)in paragraph (a) after “section 257BA of the principal Act” insert “ or any of sections 47 to 49 of ITA 2007 ”,
(b)in paragraph (a) for “(election as to transfer of married couple's allowance)” substitute “ (tax reductions for married couples and civil partners: elections to transfer relief) ”, and
(c)in paragraph (b) for “that Act” substitute “ the principal Act ”.