[54F Nature of review etc]
Finance Act 1996 (1996 c 8) | Legislation

[54F  Nature of review etc]

[(1)     This section applies if HMRC are required to undertake a review under section 54C or 54E.

(2)     The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)     For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)     by HMRC in reaching

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