# Finance Act 2009, Paragraph 19


In paragraph 10 of Schedule 2 (assessments to tax and determinations of loss etc), after sub-paragraph (1) insert—
“(1A) An assessment under sub-paragraph (1) may be made at any time not more than 4 years after the end of the chargeable period to which it relates (subject to paragraphs 12A and 12B).”

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.