Paragraph 43 I1
In paragraph 51(1)(c) (relief in case of mistake in return), for “six years” substitute “ 4 years ”.
Annotations
Commencement
- I1
Sch. 39 para. 43 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)