Part IV Enquiry into Company Tax Return
Finance Act 1998 (1998 c 36) | Legislation

Part IV Enquiry into Company Tax Return

Notice of enquiry

24

(1)     [An officer of Revenue and Customs] may enquire into a company tax return if they give notice to the company of their intention to do so (“notice of enquiryâ€) within the time allowed.

(2)     If the return was delivered on or before the filing date, notice of enquiry may be given at any time up to twelve months [from the day on which the return was delivered (subject to sub-paragraph (6))].

(3)     If the return was delivered after the filing date, notice of enquiry may be given at any time up to and including the 31st January, 30th April, 31st July or 31st October next following the first anniversary of the day on which the return was delivered.

(4)     If the company amends its return, notice of enquiry may be given at any time up to and including the 31st January, 30th April, 31st July or 31st October next following the first anniversary of the day on which the amendment was made.

(5)     A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence

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