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Finance Act 1998
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Changes over time for: Paragraph 43
Version Superseded: 27/12/2005
Alternative versions:
- 31/07/1998- Amendment
- 24/07/2002
Point in time - 27/12/2005- Amendment
- 01/04/2010- Amendment
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Point in time view as at 24/07/2002.
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There are currently no known outstanding effects for the Finance Act 1998, Paragraph 43.
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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.
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