This section has no associated Explanatory Notes
19U.K.In paragraph 10 of Schedule 2 (assessments to tax and determinations of loss etc), after sub-paragraph (1) insert—
“(1A)An assessment under sub-paragraph (1) may be made at any time not more than 4 years after the end of the chargeable period to which it relates (subject to paragraphs 12A and 12B).”
Commencement Information
I1Sch. 51 para. 19 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)