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11. (1) Section 36(1)(1) of TMA (fraudulent or negligent conduct) applies with the following modifications in relation to an assessment to tax under case 8.
(2) For “income tax or” substitute “income tax,”.
(3) After “capital gains tax” insert “ or to tax chargeable under section 394(2) of the Income Tax (Earnings and Pensions) Act 2003”.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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