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, F2an assessment to income tax or capital gains tax may be made at any time F3not more than 4 years after the end of the year of assessment to which it relates.

In subsection (1) the reference to an assessment to capital gains tax includes a determination under section 29A (non-resident CGT disposals: determination of amount which should have been assessed).

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.

In this section “assessment” does not include a self-assessment.