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Changes over time for: Cross Heading: Scope of enquiry
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Scope of enquiry.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Scope of enquiryU.K.
7(1)An enquiry extends to anything contained in the return, or required to be contained in the return, including anything that relates—U.K.
(a)to the question of whether tax is chargeable in respect of the accounting period, or
(b)to the amount of tax so chargeable.
This is subject to the following exception.
(2)If the notice of enquiry is given as a result of an amendment of the return under paragraph 3—
(a)at a time when it is no longer possible to give notice of enquiry under paragraph 6(2)(a) or (b), or
(b)after an enquiry into a return has been completed,
the enquiry into the return is limited to matters to which the amendment relates or that are affected by the amendment.
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