# Income and Corporation Taxes Act 1988, Paragraph 9

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19A/paragraph/9 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19A/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.