88 Self-assessment amendments
Finance Act 2005 (2005 c 7) | Legislation

88  Self-assessment amendments

(1)     In section 9A of TMA 1970 (notice of enquiry), in subsection (4) (matters to which an enquiry extends) after paragraph (b) insert—

“(c)     consideration of whether to give the taxpayer a notice under section 804ZA of the principal Act (schemes and arrangements designed to increase relief),”.

(2)

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