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7. Section 36(1A)(b) and (c) of TMA 1970(1) (fraudulent and negligent conduct) shall not apply where the year of assessment is 2008-09 or earlier, except where the assessment on the person (“P”) is for the purposes of making good to the Crown a loss of tax attributable to P’s negligent conduct or the negligent conduct of a person acting on P’s behalf.
Section 36 (1), (1A) and (1B) were substituted for section 36(1) by paragraph 9(2) of Schedule 39 to the Finance Act 2008.
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