107 Limitation period in old actions for mistake of law relating to direct tax
Finance Act 2007 (2007 c 11) | Legislation

107  Limitation period in old actions for mistake of law relating to direct tax

(1)     Section 32(1)(c) of the Limitation Act 1980 (c 58) (extended period for bringing action in case of mistake) does not apply in relation to any action brought before 8th September 2003 for relief from the consequences of a mistake of law relating to a taxation matter under the care and management of the Commissioners of Inland Revenue.

(2)     Subsection (1) has effect regardless of how the grounds on which the action was brought were expressed and of whether it was also brought otherwise than

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