# Finance Act 2008, Paragraph 13


In section 43A(1)(b) (further assessments: claims etc), for the words from “attributable” to the end substitute “ brought about carelessly or deliberately by that person or by someone acting on behalf of that person. ”

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.