Finance Act 2022

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Amendment of section 959AA of Principal Act (chargeable persons: time limit on assessment made or amended by Revenue officer)

90. Section 959AA of the Principal Act is amended, in subsection (2A), by the substitution of “subsection (1), section 959AB(1) and any limitation in the Acts on the time within which a claim for relief from tax is required to be made” for “subsection (1) and section 959AB(1) ”.