Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 8: Intangible fixed assets

Overview

Chapter 9: Application of this Part to groups of companies
Section 798: Recovery under section 795: time limit

2110.This section sets a three year time limit for the service of a recovery notice under section 795. It is based on paragraph 70 of Schedule 29 to FA 2002.

2111.Subsections (3) to (6) determine the start date of the three year period depending on the origins of the original charge.