320 Exclusion of extended limitation period in England, Wales and Northern Ireland
Finance Act 2004 (2004 c 12) | Legislation

Part 8 Miscellaneous Matters

320  Exclusion of extended limitation period in England, Wales and Northern Ireland

(1)     Section 32(1)(c) of the Limitation Act 1980 (c 58) or, in Northern Ireland, Article 71(1)(c) of the Limitation (Northern Ireland) Order 1989 (SI 1989/1339 (NI 11)) (extended period for bringing an action in case of mistake) does not apply in relation to a mistake of law relating to a taxation matter under the care and management of the Commissioners of Inland Revenue.

This subsection has effect in relation to actions brought on or after 8th September 2003.

(2)     For the purposes of—

(a)     section 35(5)(a) of the Limitation Act 1980 or, in Northern Ireland, Article 73(4)(a) of the Limitation (Northern Ireland) Order 1989 (circumstances in which time-barred claim may be brought in course of existing action), and

(b)     rules of court or county

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