Schedule 13, Group 4A, item 13(2)

Where the relevant time falls between 25th July 1983 and 26th July 1985 (the dates of passing of the 1983 and 1985 Finance Acts respectively), section 72 shall apply— with the substitution in subsection (1)(b), (3)(ii) and (8)(b) of “2 years” for “ 7 years ”; with the omission of subsections (2) and (4) to (7).

← 1 · All articles · 14 →

Source: legislation.gov.uk · retrieved 2026-07-28