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Legislation

Taxes Management Act 1970

Crossheading Time limits

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Section 34 Ordinary time limit of 4 years.
Section 34A Ordinary time limit for self-assessments
Section 35 Time limit: income received after year for which it is assessable
Section 36 Loss of tax brought about carelessly or deliberately etc
Section 36A Loss of tax involving offshore matter or offshore transfer
Section 37 Neglect: income tax and capital gains tax.
Section 37A Effect of assessment where allowances transferred.
Section 38 Modification of s.37 in relation to partnerships.
Section 39 Neglect: corporation tax.
Section 40 Assessment on personal representatives.
Section 41 Leave of General or Special Commissioners required for certain assessments.

Time limits
Neglect: income tax and capital gains tax.

Section 37 | Neglect: income tax and capital gains tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed