Taxes Management Act 1970 (c. 9)

• section 33(1)

Eight years after the end of the year of assessment or accounting period.

• section 43(1)

Eight years from the end of the chargeable period.

Income and Corporation Taxes Act 1988 (c. 1)

• section 96(8)

Four years after the end of the second of the years of assessment to which the claim relates.

• section 257B(3)

Eight years after the end of the year of assessment.

• section 257BB(5)

Eight years after the end of the year of assessment.

• section 257D(9)

Eight years after the end of the year of assessment.

• section 265(5)

Eight years after the end of the year of assessment.

• section 306(1)(b)

Four years in each case.

• section 356B(2)

Three years.

• section 356B(4)

Three years.

• section 380(1)

Four years after the year of assessment.

• section 381(1)

Four years after the year of assessment.

• section 574(1)

Four years after the year of assessment in which the disposal took place.

Finance Act 1988 (c. 39) paragraph 4(4) of Schedule 6

Four years after the end of the chargeable period.

Capital Allowances Act 1990 (c. 1)

• section 11(3)

Four years after the date on which the lease takes effect.

• section 25(3)

Four years after the end of the chargeable period.

• section 31(3)

Four years after the end of the chargeable period.

• section 33(1)

Four years after the end of the chargeable period.

• section 37(2)

Four years after the end of the chargeable period or its basis period.

• section 53(2)

The expiry of the period of four years beginning with the end of the chargeable period.

• section 55(3)

Four years after the date on which the lease takes effect.

• section 77(3)

Four years after the date of succession to the trade.

• section 129(2)

Four years after the end of the chargeable period.

• section 141(3)

Four years after the end of the year of assessment.

Finance Act 1991 (c. 31)

• section 72(1)

Four years after the year of assessment.