{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19A/paragraph-9",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19A/paragraph-9.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/19A/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "For the purposes of sections 36, of the Taxes Management Act 1970 (extension of time in cases of [fraudulent or negligent conduct ], anything done or omitted to be done by the [managing ] agent shall be deemed to have been done or omitted to be done by each member of the syndicate.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1989 s.149(6)(4)(a)(iii)—not to affect assessments before 1983-84 oraccounting periods before 1April 1983.Previously“37, 40 and 41”and“fraud, wilful default or neglect”."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S.I. 1990 No.2524 reg. 3(4)coming into force 2January 1991for 1988-89and subsequent years."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/19A/paragraph/9",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}