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Paragraph 21

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

In section 43 of the Taxes Management Act 1970, for subsection (1) substitute—

“(1)

Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax or capital gains tax may be made more than five years after the 31st January next following the year of assessment to which it relates.”.