# Finance Act 2015, Paragraph 48


In section 34 (ordinary time limit of 4 years), after subsection (1) insert—
“(1A) In subsection (1) the reference to an assessment to capital gains tax includes a determination under section 29A (non-resident CGT disposals: determination of amount which should have been assessed).”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/48 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.