C1 PART IVC2 ASSESSMENT AND CLAIMS
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
C340 Assessment on personal representatives.
C4C5C10C8C91
For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 or 36 above shall in no case extend beyond the end of F6the period of three years beginning with the 31st January next following the year of assessment in which the deceased diedC6.
C4C5C10C8C92
F1... , for the purpose of making good to the Crown any loss of tax attributable to the F2fraudulent or negligent conduct of a person who has died, an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time before the end of F6the period of three years beginning with the 31st January next following the year of assessment in which he died.
3
F44
Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping.
F54
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F55
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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)