# Finance Act 2008, Paragraph 3


In section 29(4) (assessment where loss of tax discovered), for “is attributable to fraudulent or negligent conduct on the part of” substitute “ was brought about carelessly or deliberately by ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.