Section 92.

The Taxes Consolidation Act 1997 is amended -

(a) in section 95(3) by substituting "4 years" for "10 years",

(b) in section 110(1), in paragraph (f) of the definition of "qualifying company", by substituting "section 959A" for "section 950",

(c) in section 304(5) by substituting "by means of an assessment or, as the case may be, an amendment of an assessment on or in relation to the person for that period" for "by means of an assessment in addition to any other assessment to be made on the person for that period",

(d) in section 472D(9) by substituting -

(i) "Part 41A or section 1084" for "section 950 or 1084", and

(ii) "Part 41A" for "Part 41",

(e) in section 811(5A) (b) by inserting "or 41A" after "Part 41",

(f) in section 825C(8) by substituting -

(i) "Part 41A or section 1084" for "section 950 or 1084", and

(ii) "Part 41A" for "Part 41",