Point in time view as at 18/11/2024.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Time limit for assessment: income received after year for which it is assessable.
3(1)In Part 4 of the Taxes Management Act 1970 (c. 9) (assessments and claims), for section 35 (time limit for assessment: emoluments received after year for which they are assessable) substitute—U.K.
(1)Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time within six years after the year of assessment in which it was received.
(2)This section applies to—
(a)employment income,
(b)pension income, and
(c)social security income.”.
(2)This amendment has effect in relation to income assessable for the year 2004-05 and subsequent years of assessment.
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