9.4.1 Overview

The apparently capriciously restrictive nature of section 43(2) is mitigated by the provisions of section 43A which provide an extended period in which to make claims if a discovery assessment has been made.

Section 43A is subject to the limits set out in section 43B (discussed at 9.4.8 and 9.4.9 below).

Law: TMA 1970, s. 43A

9.4.2 Scope of section 43A

Section 43A is not limited to claims. It applies to claims, elections, applications and notices, provided that they are ‘relevant’.

Furthermore, any previously made claims, elections, applications and notices may be revoked or varied, provided again that they are ‘relevant’.

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