Prospective
Time limits for assessmentsU.K.
6(1)An assessment under paragraph 2 or 4 may not be made after the relevant time.U.K.
(2)Except in a case within sub-paragraph (3) the relevant time is the earlier of—
(a)the end of the period of 4 years from the end of the accounting period to which the assessment relates, or
(b)the end of the period of 1 year beginning with the day on which evidence of facts, sufficient in the opinion of the Commissioners to justify the making of the assessment, comes to their knowledge.
(3)Where an assessment of an amount due from a person is made in a case involving loss of plastic packaging tax—
(a)brought about deliberately by the person, or
(b)attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,
the relevant time is the end of the period of 20 years from the end of the accounting period to which the assessment relates.
(4)In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.