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