7(1)Section 34 (ordinary time limit for assessments) is amended as follows.U.K.
(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 ”.
Commencement Information
I1Sch. 39 para. 7 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)