Related Commentary  Related HMRC Manuals

43A(1)  This section applies where–

(a)by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and

(b)the assessment is not made for the purpose of making good to the Crown any loss of tax brought about carelessly or deliberately by that person or by someone acting on behalf of that person.

43A(2)  Without prejudice to section 43(2) above but subject to section 43B below, where this section applies–

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