# Finance Act 2020, Paragraph 32


An assessment under paragraph 29 or 30 may not be made more than 4 years after the end of the accounting period in which evidence of facts sufficient in the opinion of the Commissioners to justify making the assessment comes to their knowledge.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.