Commentary on Sections Overview Overview Section 460: Time limits and procedure for claims under section 459(1)
1313.This section provides the time limit for a claim under section 459. It is based on section 83(6) to (8) of FA 1996.
1314.Subsection (1)(b) rewrites “the Board” as “an officer of Revenue and Customs”. See Change 1 in Annex 1.