# Finance Act 2008, Paragraph 7


(1) Section 34 (ordinary time limit for assessments) is amended as follows.
(2) In subsection (1), for “not later than five years after the 31st January next following” substitute “ not more than 4 years after the end of ”.
(3) Accordingly, in the heading, for “six years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.