11(1)Section 40 (assessment on personal representatives) is amended as follows.U.K.
(2)In subsection (1), for “beyond the end of the period of three years beginning with the 31st January next following” substitute “ more than 4 years after the end of ”.
(3)In subsection (2)—
(a)for the words from the beginning to “died” substitute “ In a case involving a loss of tax brought about carelessly or deliberately by a person who has died (or another person acting on that person's behalf before that person's death) ”, and
(b)for “before the end of the period of three years beginning with the 31st January next following” substitute “ not more than 4 years after the end of ”.
Commencement Information
I1Sch. 39 para. 11 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2009/403, art. 2(2) (with art. 10)