C1C2Part 14Change in company ownership
Annotations:
Modifications etc. (not altering text)
C2
Pt. 14 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 18 (with ss. 15(1), 16(1), 17)
Chapter 8Supplementary provision
727Extended time limit for assessment
If the operation of any provision in Chapters 2 to 6 depends on circumstances or events at a time or times after (but not more than F15 years after) a change in the ownership of a company, an assessment to give effect to that provision is not out of time if made within 6 years from that time, or the latest of those times.
Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20