{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-29",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-29.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/51/paragraph/29",
  "kind": "paragraph",
  "number": "29",
  "heading": null,
  "text": "(1) Paragraph 4 of Schedule 5 (time limits for assessments) is amended as follows.\n(2) In sub-paragraph (1)(b), for “three years” substitute “ 4 years ”.\n(3) For sub-paragraph (3) substitute—\n“(3) An assessment of an amount due from a person in a case involving a loss of aggregates levy—\n(a) brought about deliberately by the person (or by another person acting on that person's behalf), or\n(b) attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,\nmay be made at any time not more than 20 years after the end of the accounting period to which it relates (subject to sub-paragraph (4)).\n(3A) In sub-paragraph (3)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”\n(4) In sub-paragraph (4)—\n(a) in paragraph (a), for “three years” substitute “ 4 years ”, and\n(b) omit paragraph (b) (and the “and” before it).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1) (with arts. 10-12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/29",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}