# Finance Act 2008, Paragraph 53


In section 840A(1) (claims for relief for backdated pensions charged on arising basis) (inserted by Schedule 7 to this Act), for “on or before the fifth anniversary of the normal self-assessment filing date for” substitute “ not more than 4 years after the end of ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/53 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.