PART IV ASSESSMENT AND CLAIMS
Time limits
34Ordinary time limit of six years.
(1)
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
F1(a)
in the case of an assessment to income tax or capital gains tax, five years after the 31st January next following the year of assessment to which it relates; and
(b)
in the case of an assessment to corporation tax, six years after the end of the accounting period to which it relates.
(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.