SCHEDULES
SCHEDULE 19 Management: other amendments
Part I Amendments of Management Act
Claims etc.
14
In subsection (1) of section 43 of the Management Act (time limit for making claims), for the words from “within six years” to the end there shall be substituted the words—
a
in the case of a claim with respect to income tax or capital gains tax, within five years from the 31st January next following the year of assessment to which it relates; and
b
in the case of a claim with respect to corporation tax, within six years from the end of the accounting period to which it relates.