# Finance Act 2008, Paragraph 38


In paragraph 36(5) (determination of tax payable if no return delivered), for “five years” substitute “ 3 years ”.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.