Version Superseded: 27/12/2005
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 43.
43U.K.A discovery assessment for an accounting period for which the company has delivered a company tax return, or a discovery determination, may be made if the situation mentioned in paragraph 41(1) or (2) is attributable to fraudulent or negligent conduct on the part of—
(a)the company, or
(b)a person acting on behalf of the company, or
(c)a person who was a partner of the company at the relevant time.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
