[43A Further assessments: claims etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[43A  Further assessments: claims etc]

[(1)     This section applies where—

[(a)     . . . by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and]

(b)     the assessment is not made for the purpose of making good to the Crown any loss of tax [brought about carelessly or deliberately by that person or by someone acting on behalf of that person].

(2)     Without prejudice to section 43(2) above but subject to section 43B below, where this section applies—

(a)     any relevant claim, election, application or notice which could have been made or given within the time allowed by the Taxes Acts may be made or given at any time within one year from the end of the [year of assessment] in which the assessment

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