SCHEDULES

SCHEDULE 52 U.K.Recovery of overpaid tax etc

Part 1 U.K.Income tax and capital gains tax

Consequential amendments U.K.

5 (1) Section 43A (further assessments etc) is amended as follows. U.K.

(2) After subsection (2A) insert—

“(2B) For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.”

(3) In subsection (3), for “a claim” substitute “ any other claim ”.