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Taxes Management Act 1970
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Changes over time for: Section 34
Version Superseded: 01/04/2010
Alternative versions:
- 01/02/1991- Amendment
- 19/04/1991- Amendment
- 05/04/1994- Amendment
- 03/05/1994- Amendment
- 09/03/1995- Amendment
- 31/07/1998- Amendment
- 01/04/2000- Amendment
- 01/03/2003- Amendment
- 06/04/2006- Amendment
- 06/04/2008- Amendment
- 01/04/2009
Point in time - 01/04/2010- Amendment
- 26/03/2015- Amendment
- 15/09/2016- Amendment
- 06/04/2017- Amendment
- 12/02/2019- Amendment
- 22/07/2020- Amendment
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Taxes Management Act 1970, Section 34 is up to date with all changes known to be in force on or before 01 December 2024. 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.
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34Ordinary time limit of six years. U.K.
(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, [F1an assessment to income tax or capital gains tax may be made at any time not later than five years after the 31st January next following the year of assessment 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.
Textual Amendments
F1Words in s. 34(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 17; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1S. 34 applied (with modifications) by The Lloyd’s Underwriters (Tax) Regulations 1989 (S.I. 1989/421), Sch
S. 34 applied (with modifications) by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), reg. 3(2), Sch
C2S. 34 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 248(2), 289 (with ss. 60, 101(1), 171, 201(3))
C3S. 34 applied (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 12(a)
C4S. 34(1) applied (with modification) (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(2), Sch. 1
S. 34(1) extended (with modifications) (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), regs. 1, 3, Sch. 1
C5S. 34(1) applied (with modifications) (23.3.1993) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(2), Sch.1
C6 S. 34 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)
C7S. 34(1) applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(2), Sch.
C8S. 34(1) modified (with effect in accordance with reg. 6(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 6(1)(2)
C9S. 34(1) modified (with effect in accordance with reg. 7(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 7(1)(2)
C10S. 34(1) applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 10
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