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 ”.