PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4WRA ENQUIRIES
Amendment of tax return during enquiry
45AF1Amendment of tax return by taxpayer when enquiry is in progress
1
This section applies if a person who has made a tax return amends it during the period when an enquiry into the return is in progress.
2
For the purposes of section 44 (scope of enquiry), the amendment is to be treated as something contained in the tax return.
3
The amendment takes effect on the day on which the enquiry is completed unless WRA states in the closure notice issued under section 50 that—
a
the amendment has been taken into account in formulating the amendments required to give effect to WRA's conclusions, or
b
WRA's conclusion is that the amendment is incorrect.