SCHEDULES
SCHEDULE 21 Self-assessment: time limits
The Taxes Act 1988
22
In section 804(7) of the Taxes Act 1988 (claim for credit against tax for any year of assessment to be made within six years of the end of that year of assessment) for “within six years of the end of”, in each place where those words occur, there shall be substituted “
on or before the fifth anniversary of the 31st January next following
”
.