# Finance Act 2008, Paragraph 36


In section 80(4) (credit for, or repayment of, overstated or overpaid VAT), for “3 years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.