SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
TMA 1970
I111
1
Section 40 (assessment on personal representatives) is amended as follows.
2
In subsection (1), for “beyond the end of the period of three years beginning with the 31st January next following” substitute “
more than 4 years after the end of
”
.
3
In subsection (2)—
a
for the words from the beginning to “died” substitute “
In a case involving a loss of tax brought about carelessly or deliberately by a person who has died (or another person acting on that person's behalf before that person's death)
”
, and
b
for “before the end of the period of three years beginning with the 31st January next following” substitute “
not more than 4 years after the end of
”
.