# Finance Act 2009, Paragraph 2


In paragraph 8(4) (recovery of overpaid tax), for “three years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.