SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
TMA 1970
12
In section 43(1) (time limit for making claims), for “five years after the 31st January next following” substitute “4 years after the end of”.
In section 43(1) (time limit for making claims), for “five years after the 31st January next following” substitute “4 years after the end of”.