# The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009, Article 8: Transitional provisions and savings


Paragraph 46(2A)(b) and (c) of Schedule 18 to the Finance Act 1998 (general time limits for assessments) shall not apply where the end of the accounting period to which the assessment relates is on or before 31st March 2010, except in a case involving negligence on the part of—
(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/uksi/2009/403/article/8 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-39-appointed-day-transitional-provision-and-savings-order-2009/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.