SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
FA 1998
47
1
Paragraph 65 (consequential claims) is amended as follows.
2
In sub-paragraph (1), for “fraudulent or negligent conduct on the part of” substitute “
a loss of tax brought about carelessly or deliberately by
”
.
3
Accordingly, in the heading before the paragraph, for “fraud or negligence” substitute “
loss of tax brought about carelessly or deliberately
”
.