| Additional assessments |
| Additional assessments |
74.—(1) Where it appears to the Comptroller that any person liable to tax has not been assessed or has been assessed at a less amount than that which ought to have been charged, the Comptroller may, within the year of assessment or within 6 years (if the year of assessment is 2007 or a preceding year of assessment) or 4 years (if the year of assessment is 2008 or a subsequent year of assessment) after the expiry of that year of assessment, assess that person at such amount or additional amount as according to the Comptroller’s judgment ought to have been charged.
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