Part 3 Enquiry into return
United Kingdom
- Notice of enquiry
- Scope of enquiry
- Notice to produce documents etc for purposes of enquiry
- Appeal against notice to produce documents etc
- Penalty for failure to produce documents etc
- Amendment of self-assessment during enquiry to prevent loss of tax
- Amendment of return by taxpayer during enquiry
- Referral of questions to the tribunal during enquiry
- Withdrawal of notice of referral
- Effect of referral on enquiry
- Effect of determination
- Completion of enquiry
- 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)