For the purposes of sections 36, of the Taxes Management Act 1970 (extension of time in cases of [fraudulent or negligent conduct ], anything done or omitted to be done by the [managing ] agent shall be deemed to have been done or omitted to be done by each member of the syndicate.
For 1988-89and also as Schedule 16A to Finance Act 1973for 1986-87and 1987-88.See S.I.1990 No.627 (in Part III Vol.5)for regulations affecting Schedule 16Afor 1987-88.