Paragraph 10

In section 44 of TCMA (scope of enquiry), in subsection (1)—

(a)

omit the “or” after paragraph (a);

(b)

after paragraph (b) insert—

“(c)
to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or

(d)
to the amount of tax credit to which the person is entitled.”