Section 80(4AA)

An assessment under subsection (4A) shall not be made more than 2 years after the later of— the end of the prescribed accounting period in which the amount was credited to the person, and the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.

← 4A · All articles · 4C →

Source: legislation.gov.uk · retrieved 2026-07-28