Finance Act 2008

45U.K.In paragraph 55 (general time limit for making claims), for “six years” substitute “ 4 years ”.

Commencement Information

I1Sch. 39 para. 45 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)