# Finance Act 2009, Paragraph 7


(1) Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows.
(2) In sub-paragraph (1)—
(a) for “and (4)” substitute “ to (5) ”, and
(b) omit “and to any other provision in the Taxes Acts which otherwise provides”.
(3) In sub-paragraph (2), for “and (4)” substitute “ to (5) ”.
(4) Insert at the end—
“(5) This paragraph has effect subject to any provision in the Taxes Acts that—
(a) requires or allows effect to be given to a claim by other means, or
(b) provides that an amount is not to be discharged or repaid.”

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/52/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-52/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.