# Finance Act 2008, Paragraph 31


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.