SCHEDULES
SCHEDULE 39Time limits for assessments, claims etc.
Consequential amendments
I163
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
”
.