# Finance Act 2014, Paragraph 1


(1) In section 270 of ITA 2007 (assessment on withdrawal or reduction of relief), in subsection (1), after “obtained” insert “ , and may be made at any time not more than 6 years after the end of that tax year ”.
(2) The amendment made by this paragraph has effect in relation to assessments made on or after 6 April 2014 (including those made for tax years ending before that date).

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.