SCHEDULES
SCHEDULE 21 Self-assessment: time limits
The Taxes Act 1988
F124
In Schedule 11 to the Taxes Act 1988, in paragraph 12 (election to be made by notice given to the inspector within six years after the year of assessment in which payment made) for “the inspector within six years after” there shall be substituted “
an officer of the Board on or before the fifth anniversary of the 31st January next following
”
.