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
Income Tax Act 2007 section 959
Application of Income Tax Acts provisions about time limits for assessments
Section 959 explains how the normal time limits for making income tax assessments apply when the assessment relates to a return period that does not coincide with a standard tax year.
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.