Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 51 U.K. Time limits for assessments, claims etc

Inheritance tax U.K.

13 U.K. In section 241(1) (overpayments), for “six years” substitute “ 4 years ”.

Commencement Information

I1 Sch. 51 para. 13 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)