Climate change levy: assessments
20. The amendments made by paragraph 35(4) are disregarded where, for the purposes of paragraph 80(4) of Schedule 6 to FA 2000(1) (time limits for assessments), the death occurred on or before 31st March 2007.
(1)
Sub-paragraph (4) was amended by section 99(1) of, and paragraphs 32 and 35(1) and (4) of Schedule 51 to, the Finance Act 2009.