36U.K.In section 80(4) (credit for, or repayment of, overstated or overpaid VAT), for “3 years” substitute “ 4 years ”.
Commencement Information
I1Sch. 39 para. 36 in force at 1.4.2009 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(1) (with art. 6)