SCHEDULES

SCHEDULE 39Time limits for assessments, claims etc.

Consequential amendments

I263

In section 178(3) of FA 1993 (stop-loss and quota share insurance)—

a

in paragraph (a), for “six years” substitute “ 4 years ”, and

b

in paragraph (b), for “fraudulent or negligent conduct” substitute “ loss of tax brought about carelessly or deliberately ”.

I164

In section 225(3)(b) of FA 1994 (stop-loss and quota share insurance), for “fraudulent or negligent conduct” substitute “ loss of tax brought about carelessly or deliberately ”.

I365

In consequence of the preceding provisions of this Schedule, omit—

a

section 149(4)(a)(i) and (ii) of FA 1989,

b

paragraphs 4 and 6 of Schedule 21 to FA 1996,

c

section 47(10) of FA 1997,

d

paragraph 18 of Schedule 19 to FA 1998, and

e

section 91(6)(b) of FA 2007.