ITA 2007
60In section 372 (withdrawal or reduction of community investment tax relief), insert at the end—
“(4)An assessment under this paragraph may be made at any time not more than 6 years after the end of the tax year for which the relief was obtained.
(5)Subsection (4) is without prejudice to section 36(1A) of TMA 1970 (loss of tax brought about deliberately etc).”