# Finance Act 1998, Paragraph 91

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

An act or omission such as is mentioned in section 98B of the Taxes Management Act 1970 (UK Economic Interest Groupings and European Economic Interest Groupings: acts or omissions attracting penalties) on the part of a grouping, or a member of a grouping, is treated as the act or omission of each member of the grouping for the purposes of—
paragraphs 43 and 46(2) (assessment in case of fraud or negligence), and
paragraphs 61(2) and 65(1) (consequential claims in case of such an assessment).

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/91 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.