Part 3 Enquiry into return

1. Notice of enquiry
2. Scope of enquiry
3. Amendment of self assessment during enquiry to prevent loss of tax
4. Referral of questions to tribunal during enquiry
5. Withdrawal of notice of referral
6. Effect of referral on enquiry
7. Effect of determination
8. Tribunal to which referrals are made
9. Completion of enquiry
10. Direction to complete enquiry