SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
ITTOIA 2005
53
In section 840A(1)
(claims for relief for backdated pensions charged on arising basis)
(inserted by Schedule 7 to this Act), for “on or before the fifth anniversary of the normal self-assessment filing date for” substitute “
not more than 4 years after the end of
”
.