Paragraph 27
(1)
No discovery assessment may be made after the relevant deadline.
(2)
The relevant deadline is 5 April 2030 if the situation—
(a)
was brought about deliberately by the taxable company, or
(b)
was attributable to the taxable company's careless failure to deliver a bank payroll tax return on or before 31 August 2010.
(3)
Subject to sub-paragraph (2)(b), the relevant deadline is 5 April 2016 if the situation was brought about carelessly by the taxable company.
(4)
In all other cases, the relevant deadline is 5 April 2014.
(5)
In this paragraph—
(a)
references to the situation are to the one discovered by HMRC, and
(b)
references to the taxable company include a person acting on the company's behalf.