Schedule 2: Transitionals and savings Lease premiums: time limits for claims for repayment of tax
3526.This paragraph provides that the time limit for claims for repayment of tax under section 238 or 239 is six years after the events described in those sections. This preserves the period of six years mentioned in section 36(2)(b) of ICTA (charge on sale of land with right to reconveyance) until the Treasury make an order under this paragraph.