727Extended time limit for assessmentU.K.
This section has no associated Explanatory Notes
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.
Textual Amendments
F1Word in s. 727 substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 91