C7 PART IVC8 ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C7

Pt. 4 (ss. 29-43B) applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)

C8

See also Income and Corporation Taxes Act 1988 (c. 1), s. 252 (assessments to rectify excessive set-off etc. of advance corporation tax or tax credit)

Time limits

C134Ordinary time limit of six years.

C6C2C5C3C4C10C91

Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, an assessment to tax may be made at any time not later than six years after the end of the chargeable period to which the assessment relates F1... .

2

An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.