# Finance Act 2008, Paragraph 57


In section 53(4)(a) (notice in respect of transfer of unused relief), 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/57 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.