23U.K.In section 806(1) of the Taxes Act 1988 (claim to be made not later than six years from end of chargeable period for which income or gain falls to be charged to tax) for the words following “any income or chargeable gain” there shall be substituted—
“(a)shall, in the case of any income or chargeable gain which—
(i)falls to be charged to income tax for a year of assessment, or
(ii)would fall to be charged to income tax for a year of assessment if any income tax were chargeable in respect of the income or gain,
be made on or before the fifth anniversary of the 31st January next following that year of assessment;
(b)shall, in the case of any income or chargeable gain which—
(i)falls to be charged to corporation tax for an accounting period, or
(ii)would fall to be charged to corporation tax for an accounting period if any corporation tax were chargeable in respect of the income or gain,
be made not more than six years after the end of that accounting period.”