Commentary on Sections Overview Chapter 9: Application of this Part to groups of companies Section 798: Recovery under section 795: time limit
2110.This section sets a three year time limit for the service of a recovery notice under section 795. It is based on paragraph 70 of Schedule 29 to FA 2002.
2111.Subsections (3) to (6) determine the start date of the three year period depending on the origins of the original charge.