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Extension of time limits where notice not served Extension of time limits where notice not servedF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 61Paragraph 61

Annotations

Textual amendments

F1

Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37

Notes on Schedule 5

Modifications

C1

Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)