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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- SCHEDULE 27
- PART II
- Power of Board to...
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Power of Board to disregard certain breaches of conditions
14If, in the case of any account period of an offshore fund ending after the passing of the [1987 c. 51.] Finance (No. 2) Act 1987 (23rd July 1987), it appears to the Board that there has been a failure to comply with any of the conditions in paragraphs (a) to (c) of section 760(3) (as modified, where appropriate, by the preceding provisions of this Part of this Schedule) but the Board are satisfied—
(a)that the failure occurred inadvertently; and
(b)that the failure was remedied without unreasonable delay,
the Board may disregard the failure in determining whether to certify the fund as a distributing fund in respect of that account period.
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