# Finance Act 2009, Paragraph 10


In section 191 (sale of land from deceased's estate: the relief), after subsection (1) insert—
“(1A) A claim under this Chapter must be made not more than 4 years after the end of the period mentioned in subsection (1)(a).”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.