39In subsection (5) of section 534 of the Taxes Act 1988 (relief for copyright payments etc.), for the words from “and such a claim” to the end there shall be substituted the words “and such a claim may be made at any time not later than seven years from the 31st January next following the year of assessment in which the work’s first publication occurs.”
40In subsection (5) of section 537A of the Taxes Act 1988 (relief for payments in respect of designs), for the words from “and such a claim” to “eight years after” there shall be substituted the words “and such a claim may be made at any time not later than seven years from the 31st January next following the year of assessment in which”.