# Finance Act 1996, Paragraph 2

Extent: E+W+S+N.I.

In each of sections . . . 11AB(1),. . . (matters subject to enquiry), after paragraph (b) there shall be inserted
“or
(c) any claim or election included in the return (by amendment or otherwise)”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/19/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-19/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.