[36 [Loss of tax brought about carelessly or deliberately etc]]
Taxes Management Act 1970 (1970 c 9) | Legislation

[36  [Loss of tax brought about carelessly or deliberately etc]]

[[(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, . . .

(c)     attributable to arrangements in respect of which the person

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