# Finance Act 2008, Paragraph 47


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.