Finance Act 2008 (c. 9)

SCHEDULES

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

FA 1998 U.K.

43 U.K. In paragraph 51(1)(c) (relief in case of mistake in return), for “six years” substitute “ 4 years ”.

Commencement Information

I1 Sch. 39 para. 43 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)