Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Stamp Duties Consolidation Act 1999 section 159C
Time limits for making enquiries etc. and assessments by the Commissioners
Section 159C imposes a general four-year time limit on Revenue making enquiries or raising assessments in relation to stamp duty on a relevant instrument, subject to an exception for fraud or neglect.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.