OpenLegislation

Part 3 Enquiry into return

United Kingdom

  1. Notice of enquiry
  2. Scope of enquiry
  3. Notice to produce documents etc for purposes of enquiry
  4. Appeal against notice to produce documents etc
  5. Penalty for failure to produce documents etc
  6. Amendment of self-assessment during enquiry to prevent loss of tax
  7. Amendment of return by taxpayer during enquiry
  8. Referral of questions to the tribunal during enquiry
  9. Withdrawal of notice of referral
  10. Effect of referral on enquiry
  11. Effect of determination
  12. Completion of enquiry
  13. Direction to complete enquiry

Notes on Schedule 10

Modifications

C1

Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)