# Finance Act 2003, Paragraph 7


(1) The Inland Revenue may enquire into a person’s claim or amendment of a claim if they give him notice of their intention to do so (“notice of enquiry”) before the end of the period of nine months after the day on which the claim or amendment was made.
(2) A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/11A/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.