# Finance Act 2008, Paragraph 59


(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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.