8. Paragraph 46(2A)(b) and (c) of Schedule 18 to the Finance Act 1998(1) (general time limits for assessments) shall not apply where the end of the accounting period to which the assessment relates is on or before 31st March 2010, except in a case involving negligence on the part of—
(a)the company, or
(b)a person acting on behalf of the company, or
(c)a person who was a partner of the company at the relevant time.
1998 c. 36; sub-paragraphs (2), (2A) and (2B) of paragraph 46 of Schedule 18 were substituted for paragraph 46(2) by paragraph 42(3) of Schedule 39 to the Finance Act 2008.