Finance Act 2008 (c. 9)

SCHEDULES

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

ITA 2007 U.K.

57 U.K. In section 53(4)(a) (notice in respect of transfer of unused relief), 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 ”.