96 Enquiry into returns
Finance Act 2007 (2007 c 11) | Legislation

96  Enquiry into returns

(1)     In section 9A(2)(a) of TMA 1970 (period during which HMRC can open enquiry into return), for “after the filing date;” substitute “after the day on which the return was delivered;”.

(2)     In section 12AC(2)(a) of TMA 1970 (period during which HMRC can open enquiry into partnership return), for “after the filing date;” substitute

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