Point in time view as at 04/04/2005.
There are currently no known outstanding effects for the Finance Act 1994, Paragraph 8.
8F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)The proviso to subsection (2) of that section shall cease to have effect and after that subsection there shall be inserted the following subsection—
“(2A)No relief shall be given under this section in respect of—
(a)an error or mistake as to the basis on which the liability of the claimant ought to have been computed where the return was in fact made on the basis or in accordance with the practice generally prevailing at the time when it was made; or
(b)an error or mistake in a claim which is included in the return.”
Textual Amendments
F1Sch. 19 para. 8(1) repealed (31.7.1998 with effect as mentioned in the Note to Sch. 27 Pt. III(28) of the repealing Act) by 1998 c. 38, s. 165, Sch. 27 Pt. III(28)
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