Finance Act 2017

15U.K.An assessment under paragraph 12 or 13 may not be made more than 2 years after evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.

Commencement Information

I1Sch. 8 para. 15 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)