28U.K.TCGA 1992 is amended as follows.
29U.K.In section 203(2) (claims in respect of certain capital losses), for “6 years” substitute “ 4 years ”.
Commencement Information
I1Sch. 39 para. 29 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)
30U.K.In section 253(4A) (claims for relief for loans to traders)—
(a)in paragraph (a), for “on or before the fifth anniversary of the 31st January next following” substitute “ not more than 4 years after the end of ”, and
(b)in paragraph (b), for “6 years” substitute “ 4 years ”.
Commencement Information
I2Sch. 39 para. 30 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
31U.K.In section 279(5) (claims in respect of delayed remittance of gain from disposal of foreign assets)—
(a)in paragraph (a), for “at any time after the fifth anniversary of the 31st January next following” substitute “ more than 4 years after the end of ”, and
(b)in paragraph (b), for “6 years” substitute “ 4 years ”.
Commencement Information
I3Sch. 39 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)