63U.K.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 ”.
Commencement Information
I1Sch. 39 para. 63 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
64U.K.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 ”.
Commencement Information
I2Sch. 39 para. 64 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)
65U.K.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.
Commencement Information
I3Sch. 39 para. 65 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)