The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991

Regulation 9

SCHEDULE 2

Provision	Extended time limit
Taxes Management Act 1970 (c. 9)
section 33(1)	Eight years after theend of the year of assessment or accounting period.
section 43(1)	Eight years from theend of the chargeable period.
Capital Gains Tax Act 1979 (c. 14)
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)
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 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.
Capital Allowances Act 1990 (c. 1)
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.