SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
TCGA 1992
I130
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
”
.