# Finance Act 1998, Paragraph 51E


(1) This paragraph applies where—
(a) a claim is made under paragraph 51,
(b) the grounds for giving effect to the claim also provide grounds for a discovery assessment or discovery determination on the claimant in respect of any accounting period, and
(c) such an assessment or determination could be made but for a relevant restriction.
(2) The following are relevant restrictions—
(a) the restrictions in paragraphs 42 to 45, and
(b) the expiry of a time limit for making a discovery assessment or discovery determination.
(3) Where this paragraph applies—
(a) the relevant restrictions are to be disregarded, and
(b) the discovery assessment or discovery determination is not out of time if it is made before the final determination of the claim.
(4) A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on appeal or otherwise).

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/51E (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-51E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.