C4C9C10C11C12 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C4

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)

C9

Pt. 4 applied (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)

C10

Pt. 4 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 20(1), 45(4)

C12

Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

Time limits

C8C140 Assessment on personal representatives.

C2C3C5C6C71

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 died.

C2C3C5C6C72

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

In F3this section “tax” means income tax or capital gains tax.

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F55

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .