# Finance Act 2009, Paragraph 5


(1) Section 43A (further assessments etc) is amended as follows.
(2) After subsection (2A) insert—
“(2B) For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.”
(3) In subsection (3), for “a claim” substitute “ any other claim ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.