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Part 7 Notification of option to inland revenue

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Notice of option to be given to Inland Revenue
  2. Correction of notice by Inland Revenue
  3. Notice of enquiry
  4. Completion of enquiry: closure notices
  5. Completion of enquiry: application for closure notice to be given
  6. Effect of enquiry
  7. Appeals

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)