# Finance Act 2008, Paragraph 5


In section 33(1) (claim for error or mistake), for “not later than five years after the 31st January next following” substitute “ not more than 4 years after the end of ”.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.