PART 6

Other provisions

Limitation periods

Removal of limitation period restriction for EU cases
299
1
In section 107 of FA 2007 (limitation period in old actions for mistake of law relating to direct tax), after subsection (5) insert—
5A
Subsection (1) also does not have effect in relation to an action, or so much of an action as relates to a cause of action, if the consequences of a mistake of law to which the action, or cause of action, relates is the charging of tax contrary to EU law.
2
The amendment made by this section has effect in relation to actions brought, and causes of action arising, before, on or after the day on which this Act is passed.