Taxes Management Act 1970 section 41C

Time limits

Section 41C established time limits applicable to certain tax assessment and collection procedures, but has since been repealed.

  • Section 41C was inserted into the Taxes Management Act 1970 to set out specific time limits governing tax-related actions and procedures.
  • The section was introduced and subsequently affected by amendments under the Finance Act 1998, Schedule 19, paragraph 19.
  • The repeal of this section was provided for by the Finance Act 1998, Schedule 27, Part 3(28).
  • The appointed day for the relevant changes was set by statutory instrument SI 1998/3173 (Finance Act 1994, Section 199, (Appointed Day) Order 1998), article 2.

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