# Finance Act 1998, Paragraph 43

Extent: E+W+S+N.I.

A discovery assessment for an accounting period for which the company has delivered a company tax return, or a discovery determination, may be made if the situation mentioned in paragraph 41(1) or (2) was brought about carelessly or deliberately by—
(a) the company, or
(b) a person acting on behalf of the company, or
(c) a person who was a partner of the company at the relevant time.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.