Related Commentary  Related CasesRelated HMRC Manuals

40(1)  For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 , 36 or 36A above shall in no case extend more than 4 years after the end of the year of assessment in which the deceased died.

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