Paragraph 41 I1

(1)

Paragraph 43 (fraudulent or negligent conduct) is amended as follows.

(2)

For “is attributable to fraudulent or negligent conduct on the part of” substitute “ was brought about carelessly or deliberately by ”.

(3)

Accordingly, for the heading before the paragraph substitute “ Loss of tax brought about carelessly or deliberately ”.

Annotations

I1: Sch. 39 para. 41 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)