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Regulation 9
SCHEDULE 2
Provision | Extended time limit |
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Taxes Management Act 1970 (c. 9) |
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section 33(1) | Eight years after the end of the year of assessment or accounting period. |
section 43(1) | Eight years from the end of the chargeable period. |
Capital Gains Tax Act 1979 (c. 14) |
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section 4(2) | The fourth year next following the year of assessment in which losses accrued. |
section 45(2) | The third year next following the year of assessment concerned. |
Income and Corporation Taxes Act 1988 (c. 1) |
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section 96(8) | Four years after the end of the second of the years of assessment to which the claim relates. |
section 288(1) | Three years after the end of the year for which the election is made. |
section 288(3) | Three years after the end of a year for which an election is in force. |
section 306(1)(b) | Four years in each case. |
section 356B(5) | Three years. |
section 356B(7) | 5th April 1993. |
section 380(1) | Four years. |
section 381(1) | Four years. |
section 574(1) | Four years after the year of assessment in which the disposal took place. |
Finance Act 1988 (c. 39) |
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paragraph 4(4) of Schedule 6 | Four years after the end of the chargeable period. |
Capital Allowances Act 1990 (c. 1) |
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section 11(3) | Four years after the date on which the lease takes effect. |
section 25(3) | Four years after the end of the chargeable period. |
section 31(3) | Four years after the end of the chargeable period. |
section 33(1) | Four years after the end of the chargeable period. |
section 37(2) | Four years after the end of the chargeable period or its basis period. |
section 53(2) | The expiry of the period of four years beginning with the end of the chargeable period. |
section 55(3) | Four years after the date on which the lease takes effect. |
section 77(3) | Four years after the date of succession to the trade. |
section 129(2) | Four years after the end of the chargeable period. |
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