16U.K.ICTA is amended as follows.
F117U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 39 para. 17 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F218U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 39 paras. 18-20 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(iii)
F219U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 39 paras. 18-20 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(iii)
F220U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 39 paras. 18-20 omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 1 para. 6(p)(iii)
21U.K.In section 270(4) (claims for repayment of excess paid on surrender etc of life insurance policy), for “six years” substitute “ 4 years ”.
22U.K.In section 419(4) (claims for relief from tax where loan surrendered etc), for “six years” substitute “ 4 years ”.
23U.K.In section 500(4) and (9) (additional assessment to corporation tax where petroleum revenue tax repaid), for “six years” substitute “ 4 years ”.
24U.K.In section 806(1) (time limit for claims for allowance under arrangements by way of credit for foreign tax)—
(a)in paragraph (a)(i), for “the fifth anniversary of the 31st January next following” substitute “ the 4th anniversary of the end of ”, and
(b)in paragraph (b)(i), for “six years” substitute “ 4 years ”.
F325U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 39 para. 25 omitted (with effect in accordance with Sch. 14 para. 31 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 14 para. 30(d)
26U.K.In section 806M(7)(a) (claims for the purpose of carry forward or carry back of unrelieved foreign tax), for “six years” substitute “ 4 years ”.