SCHEDULES

F1F2SCHEDULE 19A UNDERWRITERS: ASSESSMENT AND COLLECTION OF TAX

Annotations:
Amendments (Textual)
F1

Sch. 19A inserted (1988-89 and subsequent years) by Finance Act 1988 (c. 39), s. 58(4)(a)(5), Sch. 5

F2

Sch. 19A repealed and superseded (with Sch. 19 of the amending Act) (27.7.1993 with effect for the year 1992-93 and subsequent years of assessment) by 1993 c. 34, ss. 173(2), 213, Sch. 23 Pt. III(12) Note 5

Assessment of individual members: time limits

9

For the purposes of sections 36, F3of the Taxes Management Act 1970 (extension of time in cases of [fraudulent or negligent conduct F3], anything done or omitted to be done by the [managing F4] agent shall be deemed to have been done or omitted to be done by each member of the syndicate.