Point in time view as at 01/04/2013.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 40.
40U.K.A loss of tax revenue is taken for the purposes of this Schedule to be (or to be capable of being) brought about by dishonest conduct despite the fact that the loss can be recovered or properly accounted for (following discovery of the conduct or otherwise).
Commencement Information
I1Sch. 38 para. 40 in force at 1.4.2013 by S.I. 2013/279, art. 2
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