Section 82A Claims not included in returns
F1Schedule 11A has effect with respect to claims not included in returns.
Annotations
Textual amendments
- F1
S. 82A inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(2)
F1Schedule 11A has effect with respect to claims not included in returns.
S. 82A inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 299(2)