Commentary on Sections Part 7: Income charged under this Act: rent-a-room and foster-care relief Overview Section 801: Time limit on adjustment of assessment
2984.This section allows adjustments to be made to assessments within a certain time to give effect to rent-a-room elections or withdrawals of elections. It is based on paragraphs 10 and 12 of Schedule 10 to F(No 2)A 1992.
2985.Subsection (2) expresses the time limit by reference to the normal Self Assessment rules.