- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9(1)Section 36 (fraudulent or negligent conduct) is amended as follows.
(2)For subsection (1) substitute—
“(1)An assessment on a person in a case involving a loss of income tax or capital gains tax brought about carelessly by the person may be made at any time not more than 6 years after the end of the year of assessment to which it relates (subject to subsection (1A) and any other provision of the Taxes Acts allowing a longer period).
(1A)An assessment on a person in a case involving a loss of income tax or capital gains tax —
(a)brought about deliberately by the person,
(b)attributable to a failure by the person to comply with an obligation under section 7, or
(c)attributable to arrangements in respect of which the person has failed to comply with an obligation under section 309, 310 or 313 of the Finance Act 2004 (obligation of parties to tax avoidance schemes to provide information to Her Majesty’s Revenue and Customs),
may be made at any time not more than 20 years after the end of the year of assessment to which it relates (subject to any provision of the Taxes Acts allowing a longer period).
(1B)In subsections (1) and (1A) references to a loss brought about by the person who is the subject of the assessment include a loss brought about by another person acting on behalf of that person.”
(3)In subsection (2)—
(a)for “Where the person in default” substitute “Where the person mentioned in subsection (1) or (1A) (“the person in default”)”, and
(b)for “subsection (1) above” substitute “subsection (1A) or (1B)”.
(4)In subsection (3), after “(1)” insert “or (1A)”.
(5)In subsection (4), for “subsection (1)” substitute “subsections (1) and (1A)”.
(6)Accordingly, for the heading substitute “Loss of tax brought about carelessly or deliberately etc”.
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