C6 PART IVC7 ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C6

Pt. 4 (ss. 29-43B) applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)

C7

See also Income and Corporation Taxes Act 1988 (c. 1), s. 252 (assessments to rectify excessive set-off etc. of advance corporation tax or tax credit)

Time limits

C134Ordinary time limit of six years.

C11C2C5C3C4C8C10C91

Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, F1an assessment to income tax or capital gains tax may be made at any time not later than five years after the 31st January next following the year of assessment to which it relates.

2

An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.