# Finance Act 2007, Paragraph 9


In paragraph 44(3) of Schedule 18 to FA 1998 (discovery assessment: situation not disclosed by return or related documents etc), in the definition of “relevant claim”, insert at the end “ or an application under section 751A of the Taxes Act 1988 made by or on behalf of the company which affects the company's tax return for the period in question ”.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/15/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-15/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.