{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-16.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/10/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Amendment of return during enquiry by HMRC to prevent loss of tax",
  "text": "(1) This paragraph applies where an enquiry into a return is in progress in relation to any matter.\n(2) If the officer forms the opinion—\n(a) that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and\n(b) that unless the self-assessment is immediately amended there is likely to be a loss of tax to the Crown,\nthe officer may by notice to the taxpayer amend the self-assessment to make good the deficiency so far as it relates to the matter.\n(3) In the case of an enquiry which, as a result of paragraph 13(6), is limited to matters arising from an amendment of the return, sub-paragraph (2) only applies so far as the deficiency is attributable to the amendment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/16",
    "retrieved_at": "2026-10-29T08:57:50.927298+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."
}