Paragraph 6 F1

(1)

This paragraph applies where—

(a)

a claim is made under this Schedule,

(b)

the grounds for giving effect to the claim also provide grounds for a discovery assessment or determination on the claimant in respect of any chargeable period, and

(c)

such an assessment or determination could be made but for a relevant restriction.

(2)

“Discovery assessment or determination” means—

(a)

an assessment under section 29(1), or

(b)

a discovery assessment or discovery determination under Schedule 18 to the Finance Act 1998 (company tax return etc).

(3)

The following are relevant restrictions—

(a)

the conditions in section 29(3) to (5),

(b)

the restrictions in paragraphs 42 to 45 of Schedule 18 to the Finance Act 1998, and

(c)

the expiry of a time limit for making a discovery assessment or determination.

(4)

Where this paragraph applies—

(a)

the relevant restrictions are to be disregarded, and

(b)

the discovery assessment or determination is not out of time if it is made before the final determination of the claim.

Annotations

Textual amendments

F1: Sch. 1AB inserted (with effect in accordance with s. 100(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 52 para. 2 (with Sch. 52 paras. 10, 11)

Notes on Schedule 1AB

Modifications

C1: Sch. 1AB excluded (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 41(2) (with reg. 1(3))
C2: Sch. 1AB excluded (for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 7(8)