# Finance Act 2008, Paragraph 63


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 ”.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.