TIME LIMITS (s. 34)
Contents:
- 34 Ordinary time limit of 4 years
- 34A Ordinary time limit for self-assessments
- 35 Time limit: income received after year for which they are assessable
- 36 Loss of tax brought about carelessly or deliberately etc
- 36A Loss of tax involving offshore matter or offshore transfer
- 37 Neglect: income tax and capital gains tax
- 37A Effect of assessment where allowances transferred
- 38 Modification of s. 37 in relation to partnerships
- 39 Neglect: corporation tax
- 40 Assessment on personal representatives
- 41 Leave of General or Special Commissioners required for certain assessments