SCHEDULES

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

VATA 1994 U.K.

35 U.K. In section 78(11) (interest in certain cases of official error), for “three years” substitute “ 4 years ”.

Commencement Information

I1 Sch. 39 para. 35 in force at 1.4.2009 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(1) (with art. 5)