Paragraph 31 I1
In section 279(5) (claims in respect of delayed remittance of gain from disposal of foreign assets)—
(a)
in paragraph (a), for “at any time after the fifth anniversary of the 31st January next following” substitute “ more than 4 years after the end of ”, and
(b)
in paragraph (b), for “6 years” substitute “ 4 years ”.
Annotations
Commencement
- I1
Sch. 39 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)