Finance Act 2008, Paragraph 60 is up to date with all changes known to be in force on or before 01 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.
60U.K.In section 372 (withdrawal or reduction of community investment tax relief), insert at the end—
“(4)An assessment under this paragraph may be made at any time not more than 6 years after the end of the tax year for which the relief was obtained.
(5)Subsection (4) is without prejudice to section 36(1A) of TMA 1970 (loss of tax brought about deliberately etc).”
Commencement Information
I1Sch. 39 para. 60 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
