39U.K.In subsection (5) of section 534 of the Taxes Act 1988 (relief for copyright payments etc.), for the words from “and such a claim” to the end there shall be substituted the words “ and such a claim may be made at any time not later than seven years from the 31st January next following the year of assessment in which the work’s first publication occurs. ”
40U.K.In subsection (5) of section 537A of the Taxes Act 1988 (relief for payments in respect of designs), for the words from “and such a claim” to “eight years after” there shall be substituted the words “ and such a claim may be made at any time not later than seven years from the 31st January next following the year of assessment in which ”.