SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
FA 2002
48
In paragraph 27 of Schedule 16 (withdrawal or reduction of community investment tax relief), insert at the end—
5
An assessment under this paragraph may be made at any time not more than 6 years after the end of the accounting period for which the relief was obtained.
6
Sub-paragraph (5) is without prejudice to paragraph 46(2A) of Schedule 18 to the Finance Act 1998 (loss of tax brought about deliberately).