Finance Act 2003

Amendment of section 30 (time limits) of Principal Act.

129.—Section 30 of the Principal Act is amended—

(a)  in subsection (4)(a)(i)—

(i) by substituting “1 May 2003” for “the 1st day of May, 1998”, and

(ii) by substituting “six years” for “ten years”,

and

(b)  in subsection (4)(a)(ii)—

(i) by substituting “1 May 2003” for “the 1st day of May, 1998”,

(ii) by substituting “1 January 2005” for “the 1st day of May, 1999,”, and

(iii) by substituting “four years” for “six years”.