Section 118 | Time limits for assessments, claims etc

(1)Schedule 39 contains provision about time limits for assessments, claims etc.

(2)The amendments and saving made by that Schedule come into force on such day as the Treasury may by order made by statutory instrument appoint.

(3)An order under subsection (2)—

(a)may make different provision for different purposes, and

(b)may include transitional provision and further savings.