78Time limit for making claimsE+W
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A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax, or the assessment or determination, relates.
Commencement Information
I1S. 78 in force at 1.4.2018 by S.I. 2018/33, art. 3