# Finance Act 2008, Paragraph 4


(1) Paragraph 2 (under-assessment by HMRC) is amended as follows.
(2) In sub-paragraph (1), for “tax” substitute “ a relevant tax ”.
(3) For sub-paragraph (3) substitute—
“(3) In sub-paragraph (1) “relevant tax” means any tax mentioned in the Table in paragraph 1.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/40/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-40/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.