Paragraph 63 I1
In section 178(3) of FA 1993 (stop-loss and quota share insurance)—
(a)
in paragraph (a), for “six years” substitute “ 4 years ”, and
(b)
in paragraph (b), for “fraudulent or negligent conduct” substitute “ loss of tax brought about carelessly or deliberately ”.
Annotations
Commencement
- I1
Sch. 39 para. 63 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)