Finance Act 2008, Paragraph 59 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
59(1)Section 237 (EIS relief: time limits for assessments) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit “not”, and
(b)for “more than” substitute “ at any time not more than ”.
(3)In subsection (3)—
(a)for “36” substitute “ 36(1A) ”, and
(b)for “(fraudulent or negligent conduct)” substitute “ (loss of tax brought about deliberately etc) ”.
Commencement Information
I1Sch. 39 para. 59 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)
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