168 Time limit for self assessment tax returns
Finance Act 2016 (2016 c 24) | Legislation

168  Time limit for self assessment tax returns

(1)     TMA 1970 is amended as follows.

(2)     In section 34 (ordinary time limit of 4 years for assessments), after subsection (2) insert—

“(3)     In this section “assessment” does not include a self-assessment.”

(3)     After that section insert—

“34A Ordinary time limit for self-assessments

(1)     Subject to subsections (2) and (3), a self assessment contained

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