This section has no associated Explanatory Notes
5(1)Section 43A (further assessments etc) is amended as follows.U.K.
(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 ”.