This section has no associated Explanatory Notes
38U.K.In paragraph 14(4) (recovery of overpaid tax), for “three years” substitute “ 4 years ”.
Commencement Information
I1Sch. 51 para. 38 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 24)