# Finance Act 2010, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.