# Finance Act 2009, Paragraph 29


(1) Paragraph 4 of Schedule 5 (time limits for assessments) is amended as follows.
(2) In sub-paragraph (1)(b), for “three years” substitute “ 4 years ”.
(3) For sub-paragraph (3) substitute—
“(3) An assessment of an amount due from a person in a case involving a loss of aggregates levy—
(a) brought about deliberately by the person (or by another person acting on that person's behalf), or
(b) attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,
may 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)).
(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.”
(4) In sub-paragraph (4)—
(a) in paragraph (a), for “three years” substitute “ 4 years ”, and
(b) omit paragraph (b) (and the “and” before it).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/51/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-51/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.