Modifications and application of TMA11
1
Section 36(1)12 of TMA (fraudulent or negligent conduct) applies with the following modifications in relation to an assessment to tax under case 8.
2
For “income tax or” substitute “income tax,”.
3
After “capital gains tax” insert “ or to tax chargeable under section 394(2) of the Income Tax (Earnings and Pensions) Act 2003”.