Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThis
Cross Heading
only
Status:
Point in time view as at 29/11/2007.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1988, Cross Heading: Assessment of individual members: time limits.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Assessment of individual members: time limitsU.K.
9U.K.For the purposes of sections 36, 37, 40 and 41 of the Taxes 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.
Yn ôl i’r brig