Part 7Administration

Chapter 2Time limits for claims and assessments etc

General

118Time limits for assessments, claims etc

1

Schedule 39 contains provision about time limits for assessments, claims etc.

2

The amendments and saving made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.

3

An order under subsection (2)—

a

may make different provision for different purposes, and

b

may include transitional provision and further savings.