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
Taxes Consolidation Act 1997 section 959AA
Chargeable persons: time limit on assessment made or amended by Revenue officer
Section 959AA imposes a four-year time limit on Revenue making or amending tax assessments, and sets out the circumstances in which that limit does not apply.
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.