SCHEDULES

SCHEDULE 5 U.K. Underwriters: Assessment and Collection of Tax

Assessment of individual members: time limits U.K.

9 U.K. For the purposes of sections 36, 37, 40 and 41 of the M1 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.

Marginal Citations

M1 1970 c. 9.