# Finance Act 2012, Paragraph 10


In section 77 (assessments: time limits and supplementary assessments), in subsection (4C), after paragraph (a) insert—
“(aa) paragraph 5, 6 or 13(3) of Schedule 1A,”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-28/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.