SCHEDULES
SCHEDULE 21 Self-assessment: time limits
The Taxes Act 1988
11
In section 392(5) of the Taxes Act 1988 (claim to be made within six years after the year of assessment in question)—
a
for “within six years after” there shall be substituted “
on or before the fifth anniversary of the 31st January next following
”
; and
b
for “not later than six years after” there shall be substituted “
on or before the fifth anniversary of the 31st January next following
”
.