798 Recovery under section 795: time limit
Corporation Tax Act 2009 (2009 c 4) | Legislation

798  Recovery under section 795: time limit

(1)     A notice under section 795(2) must be served before the end of the period of 3 years beginning with the date on which A's liability to corporation tax for the relevant accounting period is finally determined.

(2)     In subsection (1) “A” and “the relevant accounting period” have the same meaning as in section 795 (see section 795(1) and section 796(1) respectively).

(3)     If the unpaid tax is

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