PART 4INVESTIGATORY POWERS OF WRA
CHAPTER 3RESTRICTIONS ON POWERS IN CHAPTER 2
I1100Taxpayer notices following a tax return
1
Where a person has made a tax return for a tax period, a taxpayer notice may not be issued for the purpose of checking that person's tax position for that period.
2
Where a person has made a tax return in relation to a transaction, a taxpayer notice may not be issued for the purpose of checking a person's tax position in relation to that transaction.
3
Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.
4
Condition 1 is that a notice of enquiry has been issued in respect of—
a
the tax return, or
b
a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates,
and the enquiry has not been completed.
5
Condition 2 is that, as regards the person, WRA has reason to suspect that—
a
an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed,
b
an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient, or
c
relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.
6
Where any partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the partners.
7
References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.