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The heading to s. 36 substituted by FA 2008, s. 118 and Sch. 39, para. 9(6), with effect from 1 April 2010 (SI 2009/403, art. 2(2) subject to SI 2009/403, art. 3–10 – in particular art. 10). The former heading read: “Fraudulent or negligent conduct”.

36(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).

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