{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-13.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) An enquiry extends to anything contained in the return, or required to be contained in the return, that relates—\n(a) to the question whether tax is chargeable in respect of the transaction, or\n(b) to the amount of tax so chargeable.\nThis is subject to the following exception.\n(2) If the notice of enquiry is given as a result of an amendment of the return under paragraph 6 (amendment by purchaser)—\n(a) at a time when it is no longer possible to give notice of enquiry under paragraph 12, or\n(b) after an enquiry into the return has been completed,\nthe enquiry into the return is limited to matters to which the amendment relates or that are affected by the amendment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/13",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}