# Corporation Tax Act 2010, Section 727: Extended time limit for assessment

Extent: E+W+S+N.I.

If the operation of any provision in Chapters 2 to 6 depends on circumstances or events at a time or times after (but not more than 5 years after) a change in the ownership of a company, an assessment to give effect to that provision is not out of time if made within 6 years from that time, or the latest of those times.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/727 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-727
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.