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Finance Act 1988

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Changes over time for: Cross Heading: Assessment of individual members: time limits

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Version Superseded: 31/01/2013

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Point in time view as at 29/11/2007.

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There are currently no known outstanding effects for the Finance Act 1988, Cross Heading: Assessment of individual members: time limits. Help about Changes to Legislation

Assessment of individual members: time limitsU.K.

9U.K.For the purposes of sections 36, 37, 40 and 41 of the M1Taxes Management Act 1970 (extension of time in cases of fraud, wilful default or neglect), anything done or omitted to be done by the agent shall be deemed to have been done or omitted to be done by each member of the syndicate.

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