SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
8TMA 1970
In section 35 (time limit: income received after year for which it is assessable), for “within six years after” substitute “not more than 4 years after the end of”.
In section 35 (time limit: income received after year for which it is assessable), for “within six years after” substitute “not more than 4 years after the end of”.