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Finance Act 2008
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Changes over time for: Cross Heading: ITEPA 2003
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Finance Act 2008, Cross Heading: ITEPA 2003 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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ITEPA 2003U.K.
49U.K.In section 711(2) (notice requiring officer of Revenue and Customs to give notice requiring tax return), for “5 years” substitute “ 3 years ”.
Commencement Information
I1Sch. 39 para. 49 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
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