Statute
Section 727 — Corporation Tax Act 2010: Extended time limit for assessment
Text of the provision Official document
Extended time limit for assessment 727 If the operation of any provision in Chapters 2 to 6 depends on circumstances or events at a time or times after (but not more than 5 years after) a change in the ownership of a company, an assessment to give effect to that provision is not out of time if made within 6 years from that time, or the latest of those times.
Official source: legislation.gov.uk
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