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Finance Act 1994
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- 1994 c. 9
- SCHEDULE 19
- Part I
- Time limits for assessments
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Changes and effects yet to be applied to Schedule 19 Part I Crossheading Time-limits-for-assessments:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 13A-16 applied by 1979 c. 7 s. 7C(3) (as substituted) by S.I. 2009/56 Sch. 1 para. 93(2)
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
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This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 10A inserted by 2007 c. 15 Sch. 13 para. 114
- s. 10A omitted by 2008 c. 9 Sch. 43 para. 3(2)
- s. 13A inserted by S.I. 2009/56 Sch. 1 para. 198
- s. 14A inserted by S.I. 2009/56 Sch. 1 para. 200
- s. 15A-15F inserted by S.I. 2009/56 Sch. 1 para. 202
- s. 59A-59G inserted by S.I. 2009/56 Sch. 1 para. 206
- s. 227A inserted by 2007 c. 11 s. 33(1)
- s. 227A(5) words substituted by 2010 c. 4 Sch. 1 para. 283
- s. 227B inserted by 2007 c. 11 s. 43(1)
- s. 828(3) excluded by 2005 c. 22 s. 45(10)
- Sch. 5A inserted by 2009 c. 10 Sch. 5 para. 5
Commencement Orders yet to be applied to the Finance Act 1994:
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Commencement Orders bringing provisions within this Act into force:
- S.I. 2006/201 art. 2 commences (2004 c. 12)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/708 art. 2 commences (2001 c. 16)
- S.I. 2003/962 art. 2 commences (2002 c. 21)
- S.I. 2003/2093 art. 2 commences (2002 c. 40)
- S.I. 2005/950 art. 2-4 commences (2003 c. 44)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/1523 art. 2 commences (1995 c. 4)
- S.I. 2005/2122 art. 2 amendment to earlier commencing SI 2005/950 Sch. 2 para. 23
- S.I. 2005/3337 art. 2 3 commences (2005 c. 22)
- S.I. 2007/2172 art. 2 commences (2007 c. 11)
- S.I. 2007/2483 art. 2-4 commences (2007 c. 11)
- S.I. 2008/2302 art. 2 commences (1998 c. 36)
- S.I. 2008/2504 art. 2 commences (2007 c. 27)
- S.I. 2009/403 art. 2 commences (2008 c. 9)
- S.I. 2009/404 art. 2 commences (2008 c. 9)
- S.I. 2009/511 art. 2 commences (2008 c. 9)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2009/1022 art. 2 commences (1998 c. 36)
- S.I. 2009/2094 art. 2 commences (2005 c. 22)
- S.I. 2010/815 art. 2 commences (2009 c. 10)
- S.I. 2010/867 art. 2 commences (2009 c. 10)
- S.I. 2011/777 art. 2 commences (2010 c. 33)
- S.R. 2006/21 art. 2 commences (S.I. 2005/1455 (N.I.))
- S.R. 2006/22 art. 2-7 transitional provisions for effects of SR 2006/21
- S.R. 2006/63 art. 2 commences (S.I. 2004/1501 (N.I.))
Time limits for assessmentsE+W+S+N.I.
F110. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
Annotations:
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Amendments (Textual)
F1Sch. 19 para. 10 repealed (31.7.1998 with effect as mentioned in the Note to Sch. 27 Pt. III(28) of the repealing Act) by 1998 c. 36, s. 165, Sch. 27 Pt. III(28)
11(1)In subsection (1) of section 36 of the Management Act (fraudulent or negligent conduct), for the words from “twenty years” to the end there shall be substituted the words—E+W+S+N.I.
“(a)in the case of an assessment to income tax or capital gains tax, twenty years after the 31st January next following the year of assessment to which it relates; and
(b)in the case of an assessment to corporation tax, twenty-one years after the end of the accounting period to which it relates.”
(2)For subsection (2) of that section there shall be substituted the following subsection—
“(2)Where the person in default carried on a trade, profession or business with one or more other persons at any time in the period for which the assessment is made, an assessment in respect of the profits or gains of the trade, profession or business for the purpose mentioned in subsection (1) above may be made not only on the person in default but also on his partner or any of his partners.”
12In subsections (1) and (2) of section 40 of the Management Act (assessments on personal representatives), for the words “the third year next following the year of assessment” there shall be substituted the words “ the period of three years beginning with the 31st January next following the year of assessment ”.E+W+S+N.I.
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