# Finance Act 2021, Paragraph 14


An assessment under paragraph 11 or 12 may not be made more than 2 years after 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/2021/26/schedule/10/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-10/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.