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Finance Act 2009
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Changes over time for: Paragraph 35
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Finance Act 2009, Paragraph 35 is up to date with all changes known to be in force on or before 23 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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35(1)Paragraph 80 (time limits for assessments) is amended as follows.U.K.
(2)In sub-paragraph (1)(b), for “three years” substitute “ 4 years ”.
(3)For sub-paragraph (3) substitute—
“(3)An assessment of an amount due from a person in a case involving a loss of levy—
(a)brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)attributable to a failure by the person to comply with an obligation under paragraph 53 or 55,
may be made at any time not more than 20 years after the end of the accounting period to which it relates (subject to sub-paragraph (4)).
(3A)In sub-paragraph (3)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”
(4)In sub-paragraph (4)—
(a)in paragraph (a), for “three years” substitute “ 4 years ”, and
(b)omit paragraph (b) (and the “and” before it).
Commencement Information
I1Sch. 51 para. 35 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1) (with arts. 18-20)
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