SCHEDULES
SCHEDULE 21 Self-assessment: time limits
The Taxes Act 1988
11
In section 392(5) of the Taxes Act 1988 (claim to be made within six years after the year of assessment in question)—
(a)
for “within six years after” there shall be substituted “
on or before the fifth anniversary of the 31st January next following
”
; and
(b)
for “not later than six years after” there shall be substituted “
on or before the fifth anniversary of the 31st January next following
”
.