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Assessments: Time Limits And Supplementary Assessments

Volume 82: debated on Wednesday 10 July 1985

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I beg to move amendment No. 21, in page 26, line 9, leave out from `if' to end of line 10 and insert 'tax has'.

The amendment honours assurances that I gave in Committee during discussions on amendment No. 118 to my hon. Friend the Member for Tatton (Mr. Hamilton).

Amendment agreed to.

Amendment made: No. 22, in page 26, line 24, leave out paragraph (b) and insert—

'(b) if the circumstances are as set out in subsection (4) above, the modification of subsection (1) above contained in that subsection shall not apply but any assessment which (from the point of view of time limits) could have been made immediately after the death may be made at any time within three years after it.'.—[Mr. Hayhoe.]