Section 44 Scope of enquiryI1

England and Wales

(1)

An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—

(a)

to the question whether the person who made the tax return is chargeable to the F1WRA-collected tax to which the tax return relates, F2...

(b)

to the amount of WRA-collected tax chargeable on the person who made the tax return,

F3(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.

(2)

But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—

(a)

matters to which the amendment relates, and

(b)

matters affected by the amendment.

Annotations

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21
F2: Word in s. 44(1) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(a)
F3: S. 44(1)(c)(d) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(b)

Commencement

I1: S. 44 in force at 1.4.2018 by S.I. 2018/33, art. 3

Notes on the whole Act

Textual amendments

F1: Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21