41(1)Paragraph 43 (fraudulent or negligent conduct) is amended as follows.U.K.
(2)For “is attributable to fraudulent or negligent conduct on the part of” substitute “ was brought about carelessly or deliberately by ”.
(3)Accordingly, for the heading before the paragraph substitute “ Loss of tax brought about carelessly or deliberately ”.
Commencement Information
I1Sch. 39 para. 41 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)