7.5.1 Corporation tax


As well as the time limits set out in the paragraphs that follow, there can be other instances where a longer time limit may be permitted under the statute. One example is in cases where a provisional claim for rollover relief has lapsed because no replacement asset has been purchased within the allowed period.

It should also be noted that time limits for corporation tax assessments run from the end of the accounting period to which the assessment relates.

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