Version Superseded: 31/12/2020
Point in time view as at 24/07/2002.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 91.
91U.K.An act or omission such as is mentioned in section 98B of the M1Taxes Management Act 1970 (European Economic Interest Groupings: acts or omissions attracting penalties) on the part of a grouping, or a member of a grouping, is treated as the act or omission of each member of the grouping for the purposes of—
paragraphs 43 and 46(2) (assessment in case of fraud or negligence), and
paragraphs 61(2) and 65(1) (consequential claims in case of such an assessment).
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