Part 4 Enquiry into interest restriction returnF1

1. Notice of enquiry
2. Normal time limits for opening enquiry
3. Extended time limits for opening enquiries: discovery of errors
4. Scope of enquiry
5. Enquiry into return for wrong period or wrong group
6. Amendment of self-assessment during enquiry to prevent loss of tax
7. Revision of interest restriction return during enquiry
8. Completion of enquiry
9. Direction to complete enquiry
10. Conclusions of enquiry
11. Interest restriction returns to be submitted to an officer of Revenue and Customs
12. Return in relation to a worldwide group: other entities part of another group
13. Appeal against closure notice or notice under paragraph 51
14. New groups without existing reporting company
15. Matters required to be done on a “just and reasonable” basis
16. References to a reporting company where replaced