SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
VATA 1994
I136
In section 80(4)
(credit for, or repayment of, overstated or overpaid VAT), for “3 years” substitute “
4 years
”
.
In section 80(4)
(credit for, or repayment of, overstated or overpaid VAT), for “3 years” substitute “
4 years
”
.