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)