48In paragraph 27 of Schedule 16 (withdrawal or reduction of community investment tax relief), insert at the end—
“(5)An assessment under this paragraph may be made at any time not more than 6 years after the end of the accounting period for which the relief was obtained.
(6)Sub-paragraph (5) is without prejudice to paragraph 46(2A) of Schedule 18 to the Finance Act 1998 (loss of tax brought about deliberately).”