SCHEDULES

SCHEDULE 2Transitionals and savings

Part 7Property income

42Lease premiums: time limits for claims for repayment of tax

1

Until the Treasury by order appoints a day under this paragraph—

a

section 238 has effect as if “6 years” were substituted for “4 years” in subsection (3) of that section, and

b

section 239 has effect as if “6 years” were substituted for “4 years” in subsection (3) of that section.

2

An order under this paragraph—

a

may appoint different days for different purposes, and

b

may include transitional provision and savings.