# Finance Act 2008, Paragraph 2


In section 28C(5)(a) (time limit for determination of tax where no return delivered and self-assessment superseding determination), for “five years” substitute “ 3 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.