Point in time view as at 08/03/2017.
Finance Act 2008, Paragraph 38 is up to date with all changes known to be in force on or before 06 March 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.
38U.K.In paragraph 36(5) (determination of tax payable if no return delivered), for “five years” substitute “ 3 years ”.
Commencement Information
I1Sch. 39 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
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