SCHEDULES

SCHEDULE 39U.K.Time limits for assessments, claims etc.

TCGA 1992U.K.

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

I1Sch. 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)