Article 28 Landfill tax: assessments
The amendments made by paragraph 40(6) are disregarded where, for the purposes of paragraph 33(5) of Schedule 5 to FA 1996f1 (assessments: time limits), the death occurred on or before 31st March 2007.
Annotations
Footnotes
- f1
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Sub-paragraph (5) was amended by section 99(1) of, and paragraphs 37, and 40(1) and (6) of Schedule 51 to the Finance Act 2009.