Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 39 U.K. Time limits for assessments, claims etc.

ITA 2007 U.K.

59 (1) Section 237 (EIS relief: time limits for assessments) is amended as follows. U.K.

(2) In subsection (1)—

(a) omit “not”, and

(b) for “more than” substitute “ at any time not more than ”.

(3) In subsection (3)—

(a) for “36” substitute “ 36(1A) ”, and

(b) for “(fraudulent or negligent conduct)” substitute “ (loss of tax brought about deliberately etc) ”.