63U.K.In section 178(3) of FA 1993 (stop-loss and quota share insurance)—
(a)in paragraph (a), for “six years” substitute “ 4 years ”, and
(b)in paragraph (b), for “fraudulent or negligent conduct” substitute “ loss of tax brought about carelessly or deliberately ”.
Commencement Information
I1Sch. 39 para. 63 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)