# Finance Act 1996, Paragraph 24

Extent: E+W+S+N.I.

In Schedule 11 to the Taxes Act 1988, in paragraph 12 (election to be made by notice given to the inspector within six years after the year of assessment in which payment made) for “the inspector within six years after” there shall be substituted “ an officer of the Board on or before the fifth anniversary of the 31st January next following ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/21/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-21/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.