Paragraph 47 I1
(1)
Paragraph 65 (consequential claims) is amended as follows.
(2)
In sub-paragraph (1), for “fraudulent or negligent conduct on the part of” substitute “ a loss of tax brought about carelessly or deliberately by ”.
(3)
Accordingly, in the heading before the paragraph, for “fraud or negligence” substitute “ loss of tax brought about carelessly or deliberately ”.
Annotations
Commencement
- I1
Sch. 39 para. 47 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)