# Finance Act 2008, Paragraph 44


(1) Paragraph 53 (time limit for recovery of excessive payments etc) is amended as follows.
(2) In sub-paragraph (1), for “six year” substitute “ 4 year ”.
(3) In sub-paragraph (2), for “paragraph 46(2) (time limit for assessment in case of fraud or negligence)” substitute “ paragraph 46(2) and (2A) (time limit for assessment in case of loss of tax brought about carelessly or deliberately) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.