SCHEDULES
SCHEDULE 52Recovery of overpaid tax etc
Part 1Income tax and capital gains tax
Consequential amendments
5
1
Section 43A (further assessments etc) is amended as follows.
2
After subsection (2A) insert—
2B
For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.
3
In subsection (3), for “a claim” substitute “
any other claim
”
.