# The Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025, Regulation 6: Amendment of assessment time limit


In section 357YQ (assessment of tax chargeable on restitution interest), after subsection (1) insert—
“(1A) An assessment under this section may be made at any time before the later of—
(a) the end of the period of 2 years after the end of the accounting period in which Condition B in section 357YC is met, and
(b) the end of any period within which the assessment may otherwise be made under any other provision of the Taxes Acts (within the meaning of section 118(1) of TMA 1970).”.

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Source: https://www.legislation.gov.uk/uksi/2025/1253/regulation/6 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010-part-8c-amendment-regulations-2025/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.