Regulation 9
| Provision | Extended time limit |
|---|---|
| Taxes Management Act 1970 (c. 9) | |
| section 33(1) | Eight years after the end of the year of assessment or accounting period. |
| section 43(1) | Eight years from the end of the chargeable period. |
| Income and Corporation Taxes Act 1988 (c. 1) | |
| section 96(8) | Four years after the end of the second of the years of assessment to which the claim relates. |
| section 257B(3) | Eight years after the end of the year of assessment. |
| section 257D(9) | Eight years after the end of the year of assessment. |
| section 265(5) | Eight years after the end of the year of assessment. |
| section 306(1)(b) | Four years in each case. |
| section 356B(2) | Three years. |
| section 356B(4) | Three years. |
| section 380(1) | Four years after the year of assessment. |
| section 381(1) | Four years after the year of assessment. |
| section 574(1) | Four years after the year of assessment in which the disposal took place. |
| Finance Act 1988 (c. 39) | |
| paragraph 4(4) of Schedule 6 | Four years after the end of the chargeable period. |
| Capital Allowances Act 1990 (c. 1) | |
| section 11(3) | Four years after the date on which the lease takes effect. |
| section 25(3) | Four years after the end of the chargeable period. |
| section 31(3) | Four years after the end of the chargeable period. |
| section 33(1) | Four years after the end of the chargeable period. |
| section 37(2) | Four years after the end of the chargeable period or its basis period. |
| section 53(2) | The expiry of the period of four years beginning with the end of the chargeable period. |
| section 55(3) | Four years after the date on which the lease takes effect. |
| section 77(3) | Four years after the date of succession to the trade. |
| section 129(2) | Four years after the end of the chargeable period. |