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Finance Act 2008
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Version Superseded: 01/04/2010
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Finance Act 2008, Paragraph 31 is up to date with all changes known to be in force on or before 13 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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31U.K.In section 279(5) (claims in respect of delayed remittance of gain from disposal of foreign assets)—
(a)in paragraph (a), for “at any time after the fifth anniversary of the 31st January next following” substitute “ more than 4 years after the end of ”, and
(b)in paragraph (b), for “6 years” substitute “ 4 years ”.
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