9U.K.In paragraph 12(1B) (disapplication of time limits for further assessments and determinations)—
(a)omit the “or” at the end of paragraph (a), and
(b)after that paragraph insert—
“(aa)a claim under paragraph 13A (see paragraph 13E), or”.
9U.K.In paragraph 12(1B) (disapplication of time limits for further assessments and determinations)—
(a)omit the “or” at the end of paragraph (a), and
(b)after that paragraph insert—
“(aa)a claim under paragraph 13A (see paragraph 13E), or”.