108 Time limits for assessment
Finance Act 2016 (2016 c 24) | Legislation

108  Time limits for assessment

(1)     The general rule is that no assessment under regulations under section 105 may be made more than 4 years after the end of the tax year to which it relates.

(2)     An assessment on a person in a case of loss of apprenticeship levy brought about carelessly by the person may be made at any time not more than 6 years after the end of the tax year to which it relates.

(3)     An assessment on a person

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