3

In this section “assessment” does not include a self-assessment.

34AOrdinary time limit for self-assessments

1

Subject to subsections (2) and (3), a self assessment contained in a return under section 8 or 8A may be made and delivered at any time not more than 4 years after the end of the year of assessment to which it relates.

2

Nothing in subsection (1) prevents—

a

a person who has received a notice under section 8 or 8A within that period of 4 years from delivering a return including a self-assessment within the period of 3 months beginning with the date of the notice,

b

a person in respect of whom a determination under section 28C has been made from making a self-assessment in accordance with that section within the period allowed by subsection (5)(a) or (b) of that section.

3

Subsection (1) has effect subject to the following provisions of this Act and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case.

4

This section has effect in relation to self-assessments for a year of assessment earlier than 2012-13 as if—

a

in subsection (1) for the words from “not more” to the end there were substituted “on or before 5 April 2017”, and

b

in subsection (2)(a) for the words “within that period of 4 years” there were substituted “on or before 5 April 2017.”