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SCHEDULES

SCHEDULE 39Time limits for assessments, claims etc.

Consequential amendments

63In section 178(3) of FA 1993 (stop-loss and quota share insurance)—

(a)in paragraph (a), for “six years” substitute “4 years”, and

(b)in paragraph (b), for “fraudulent or negligent conduct” substitute “loss of tax brought about carelessly or deliberately”.