Paragraph 59 I1

(1)

Section 237 (EIS relief: time limits for assessments) is amended as follows.

(2)

In subsection (1)—

(a)

omit “not”, and

(b)

for “more than” substitute “ at any time not more than ”.

(3)

In subsection (3)—

(a)

for “36” substitute “ 36(1A) ”, and

(b)

for “(fraudulent or negligent conduct)” substitute “ (loss of tax brought about deliberately etc) ”.

Annotations

I1: Sch. 39 para. 59 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)