
Print Options
PrintThe Whole
Instrument
PrintThis
Schedule
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Regulation 9
SCHEDULE 2
Provisiont | Extended time limit |
---|
Taxes Management Act 1970 (c. 9) |
section 33(1) | Eight years after the end of the year ofassessment or accounting period. |
section 43(1) | Eight years from the end of the chargeableperiod. |
Income and Corporation Taxes Act 1988 (c. 1) |
section 96(8) | Four years after the end of the second of theyears of assessment to which the claimrelates. |
section 257B(3) | Eight years after the end of the year ofassessment. |
section 257D(9) | Eight years after the end of the year ofassessment. |
section 265(5) | Eight years after the end of the year ofassessment. |
section 306(1)(b) | Four years in each case. |
section 356B(2) | Three years. |
section 356B(4) | Three years. |
section 380(1) | Four years after the year of assessment. |
section 381(1) | Four years after the year of assessment. |
section 574(1) | Four years after the year of assessment inwhich the disposal took place. |
Finance Act 1988 (c. 39) |
paragraph 4(4) of Schedule 6 | Four years after the end of the chargeableperiod. |
Capital Allowances Act 1990 (c. 1) |
section 11(3) | Four years after the date on which the leasetakes effect. |
section 25(3) | Four years after the end of the chargeableperiod. |
section 31(3) | Four years after the end of the chargeableperiod. |
section 33(1) | Four years after the end of the chargeableperiod. |
section 37(2) | Four years after the end of the chargeableperiod or its basis period. |
section 53(2) | The expiry of the period of four yearsbeginning with the end of the chargeableperiod. |
section 55(3) | Four years after the date on which the leasetakes effect. |
section 77(3) | Four years after the date of succession tothe trade. |
section 129(2) | Four years after the end of the chargeableperiod. |
section 141(3) | Four years after the end of the year ofassessment. |
Finance Act 1991 (c. 31) |
section 72(1) | Four years after the year of assessment. |
Back to top