SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
24ICTA
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”.