Point in time view as at 17/07/2013.
Finance Act 2009, Paragraph 19 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
19U.K.In paragraph 10 of Schedule 2 (assessments to tax and determinations of loss etc), after sub-paragraph (1) insert—
“(1A)An assessment under sub-paragraph (1) may be made at any time not more than 4 years after the end of the chargeable period to which it relates (subject to paragraphs 12A and 12B).”
Commencement Information
I1Sch. 51 para. 19 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)
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