# Finance Act 2009, Paragraph 21


In paragraph 12A(1) of Schedule 2 (time limit for assessment following extension of time for delivery of return), for “five years” substitute “ 4 years ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.