The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010 No. 867 (C. 58)

PART 2 TRANSITIONAL PROVISION

Landfill tax: assessments

26.  The amendments made by paragraph 40(2), (3) and (4) are disregarded where, for the purposes of paragraph 33(1) and (3) of Schedule 5 to FA 1996(1) (assessments: time limits), the “relevant event” occurred on or before 31st March 2007.

(1)

Sub-paragraphs (1) and (3) were amended by section 99(1) of, and paragraphs 37 and 40(1), (2) and (4) of Schedule 51 to, the Finance Act 2009. Sub-paragraph (1A) was inserted by section 99(1) of, and paragraphs 37 and 40(1) and (3) of Schedule 51 to the Finance Act 2009.