Version Superseded: 31/07/1998
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 65.
65(1)This paragraph applies where an assessment is made on a company in a case involving fraudulent or negligent conduct on the part of—U.K.
(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.
(2)If the company so requires, effect shall be given in determining the amount of the tax charged by the assessment to any relief or allowance to which the company would have been entitled for that accounting period on a claim or application made within the time allowed by the Taxes Acts.
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