5U.K.In section 32 of the said Act of 1980 (postponement of limitation period in case of fraud, concealment or mistake)—
(a)in subsection (1), for the words “subsection (3)” there shall be substituted the words “ “subsections (3) and (4A) ”; and
(b)after subsection (4) there shall be inserted the following subsection—
“(4A)Subsection (1) above shall not apply in relation to the time limit prescribed by section 11A(3) of this Act or in relation to that time limit as applied by virtue of section 12(1) of this Act.”