Lease premiums: time limits for claims for repayment of tax
This section has no associated Explanatory Notes
42(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.