Paragraph 44 I1

(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) ”.

Annotations

Commencement

I1: Sch. 39 para. 44 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)