# Finance Act 2009, Paragraph 15


(1) Paragraph 62 (consequential claims etc that may be made) is amended as follows.
(2) After sub-paragraph (1) insert—
“(1A) This paragraph applies to a claim under paragraph 51 relating to the accounting period in respect of which the amendment or assessment is made.”
(3) In sub-paragraph (2), for “a claim” substitute “ any other claim ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.