[43C Consequential claims etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[43C  Consequential claims etc]

[(1)     Where—

(a)     a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and

(b)     the amendment is made for the purpose of making good to the Crown any loss of tax [brought about carelessly or deliberately by] the taxpayer or a person acting on his behalf,

sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation

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