SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
60ITA 2007
In section 372 (withdrawal or reduction of community investment tax relief), insert at the end—
4
An assessment under this paragraph may be made at any time not more than 6 years after the end of the tax year for which the relief was obtained.
5
Subsection (4) is without prejudice to section 36(1A) of TMA 1970 (loss of tax brought about deliberately etc).