# Income Tax Act 2007, Section 695: Notice of enquiry

Extent: E+W+S+N.I.

(1) An officer of Revenue and Customs may enquire into a transaction or transactions if—
(a) the officer has reason to believe that section 684 (person liable to counteraction of income tax advantage) may apply to a person (“the taxpayer”) in respect of the transaction or transactions, and
(b) the officer notifies the taxpayer of his intention to do so.
(2) The notification may be given at any time not more than 6 years after the end of the tax year to which the income tax advantage in question relates.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/695 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-695
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.