[33E Nature of review etc]
Finance Act 2003 (2003 c 14) | Legislation

[33E  Nature of review etc]

[(1)     This section applies if HMRC are required to undertake a review under section 33B or 33D.

(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

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