Art. 34 — TMA 1970: Ordinary time limit of 4 years .

Ordinary time limit of 4 years . 34 1 Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, an assessment to income tax or capital gains tax may be made at any time not more than 4 years after the end of the year of assessment to which it relates . 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment. 3 In this section “ assessment ” does not include a self-assessment.