207 Consequential claims etc
Finance Act 2003 (2003 c 14) | Legislation

207  Consequential claims etc

(1)     In Part 4 of the Taxes Management Act 1970 (assessment and claims), after section 43B insert—

“43°ä

Consequential claims etc

(1)     Where—

(a)     a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and

(b)     the amendment is made for the purpose of making good to the Crown any loss of tax attributable to fraudulent or negligent conduct on the part of the taxpayer or a person acting on his behalf,

sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation to any assessment under section

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