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Section 79

Time limit for making assessments, etc.

(1) An assessment may be made under this Act at any time prior to the expiry of seven years after the year income to which the assessment relates, but –
(a) where fraud or gross or wilful neglect has been committed by or on behalf of a person in connection with or in relation to tax for a year of income, an assessment in relation to that year of income may be made at any time;
(b) in the case of income consisting of gains or profits from employment or services rendered, an assessment in relation thereon may be made at any time prior to the expiry of seven years after the year of income in which the gains or profits are received;
(c) in any case to which the proviso to paragraph (d) of section 4, or paragraph 21 of the Second Schedule applies, an assessment in relation thereto may be made at any time prior to the expiry of seven years after the year of income in which the circumstances which gave rise to the assessment occurred;
(d) in the case of an assessment made upon the executors or administrators of a deceased person in respect of the income of that person, the assessment shall be made prior to the expiry of three years after the year of income in which that deceased person died.

(2) The question whether an assessment has been made after the time set in this section for the making thereof shall be raised only on an objection made under section 84 and on any appeal consequent thereon.
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