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Limitation of Actions Consultation - Law Commission

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Act Nature <strong>of</strong> Action Starting Point <strong>Limitation</strong><br />

period<br />

Oil Taxation<br />

Act 1975,<br />

Schedule 2,<br />

para 12(2)<br />

Inheritance<br />

(Provision for<br />

Family and<br />

Dependants)<br />

Act 1975,<br />

section 4<br />

Equal<br />

Opportunities<br />

<strong>Commission</strong> for<br />

preliminary<br />

finding <strong>of</strong><br />

discrimination<br />

Further<br />

assessment to tax<br />

(where excessive<br />

allowable loss has<br />

been claimed)<br />

Application for<br />

order for<br />

provision<br />

130<br />

Discretionary<br />

Exclusion?<br />

<strong>of</strong> was done months tribunal considers<br />

it is “just and<br />

equitable” to<br />

consider the<br />

matter out <strong>of</strong><br />

time<br />

End <strong>of</strong> the chargeable<br />

period in which the<br />

allowable loss accrued<br />

Date on which<br />

representation with<br />

respect to the estate <strong>of</strong><br />

the deceased is first<br />

taken out<br />

6 years No<br />

6 months Yes

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