SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
TMA 1970
7
1
Section 34 (ordinary time limit for assessments) is amended as follows.
2
In subsection (1), for “not later than five years after the 31st January next following” substitute “
not more than 4 years after the end of
”
.
3
Accordingly, in the heading, for “six years” substitute “
4 years
”
.