# Finance Act 2008, Paragraph 52


In section 302(3) (claims for repayment of tax payable in connection with sale and leaseback transactions), for “6 years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.