Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2020

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Time limits for discovery assessments

21(1)The general rule is that no discovery assessment may be made more than 4 years after the end of the accounting period to which it relates.

(2)An assessment in a case involving a loss of tax brought about carelessly by a relevant person (or a person acting on their behalf) may be made at any time not more than 6 years after the end of the accounting period to which it relates.

(3)An assessment in a case involving a loss of tax—

(a)brought about deliberately by a relevant person (or a person acting on their behalf), or

(b)attributable to a failure by the responsible member to comply with an obligation under section 54,

may be made at any time not more than 20 years after the end of the accounting period to which it relates.

Yn ôl i’r brig

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