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Finance Act 2009
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Finance Act 2009, Paragraph 4 is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 102(4)(za) inserted by 2010 c. 33 Sch. 9 para. 3(3)
- Sch. 53 para. 2A-2D and cross-heading inserted by 2010 c. 33 Sch. 9 para. 7
- Sch. 53 para. 6A and cross-heading inserted by 2010 c. 33 Sch. 9 para. 8
- Sch. 53 para. 11A 11B and cross-heading inserted by 2010 c. 33 Sch. 9 para. 17
- Sch. 53 para. 14A and cross-heading inserted by 2010 c. 33 Sch. 9 para. 18
- Sch. 54 para. 9B 9C and cross-heading inserted by 2010 c. 33 Sch. 9 para. 11 (Sch. 54 para. 9B is amended before it comes into force by 2016 c. 24, Sch. 1 para. 66(5))
- Sch. 54 para. 12A 12B and cross-heading inserted by 2010 c. 33 Sch. 9 para. 19
- Sch. 54 Pt. A1 inserted by 2010 c. 33 Sch. 9 para. 10 (Sch. 9 para. 10 is amended before it comes into force by 2017 c. 32, Sch. 4 para. 182)
- Sch. 54A para. 2(e)-(g) omitted by 2024 c. 3 Sch. 2 para. 13
- Sch. 55 para. 6(3A)(za) inserted by 2015 c. 11 Sch. 20 para. 15(2)(a)
- Sch. 55 para. 6(4A)(za) inserted by 2015 c. 11 Sch. 20 para. 15(3)(a)
- Sch. 55 para. 17(4)(ba) inserted by 2015 c. 11 Sch. 20 para. 19
This section has no associated Explanatory Notes
4(1)Paragraph 26 (assessments: time limits) is amended as follows.U.K.
(2)In sub-paragraph (1), for the words from “three years after”, in the first place, to the end substitute “ 4 years after the relevant event ”.
(3)After that sub-paragraph insert—
“(1A)In this paragraph “the relevant event”, in relation to an assessment, means—
(a)the end of the accounting period concerned, or
(b)in the case of an assessment under paragraph 25 of an amount due by way of a penalty other than a penalty referred to in paragraph 25(2), the event giving rise to the penalty.”
(4)In sub-paragraph (3), for “sub-paragraph (1)” substitute “ sub-paragraph (1A) ”.
(5)For sub-paragraph (4) substitute—
“(4)An assessment of an amount due from a person in a case involving a loss of tax—
(a)brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)attributable to a failure by the person to comply with an obligation under section 53(1) or (2) or 53AA(1) or (3),
may be made at any time not more than 20 years after the relevant event.
(5)In sub-paragraph (4)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”
Commencement Information
I1Sch. 51 para. 4 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 5)
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