Explanatory Notes

Income Tax Act 2007

2007 CHAPTER 3

20 March 2007

Commentary on Sections

Part 5: Enterprise investment scheme

Overview

Chapter 7: Withdrawal or reduction of EIS relief: procedure

Overview

Section 237: Time limits for assessments

740. This section sets out the time limits for making an assessment or giving a notice under section 234(3)(b). It is based on section 307(2), (5) and (8A) of ICTA.