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”.