There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Cross Heading: Extension of period for assessment etc of offshore tax.
26(1)This paragraph applies where—U.K.
(a)at the end of the tax year 2016-17 a person has relevant offshore tax non-compliance to correct, and
(b)the last day on which it would (disregarding this paragraph) be lawful for HMRC to assess the person to any offshore tax falls within the period beginning with 6 April 2017 and ending with 4 April 2021.
(2)The period in which it is lawful for HMRC to assess the person to the offshore tax is extended by virtue of this paragraph to end with 5 April 2021.
(3)In this paragraph “offshore tax”, in relation to any relevant offshore tax non-compliance, means tax corresponding to the offshore PLR in respect of the non-compliance.
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