Point in time view as at 08/04/2010.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 24.
24(1)[F1An officer of Revenue and Customs] may enquire into a company tax return if [F2he gives] notice to the company of [F2his] intention to do so (“notice of enquiry") within the time allowed.U.K.
(2)If the return was delivered on or before the filing date, notice of enquiry may be given at any time up to twelve months [F3from the day on which the return was delivered (subject to sub-paragraph (6)).]
(3)If the return was delivered after the filing date, notice of enquiry may be given at any time up to and including the 31st January, 30th April, 31st July or 31st October next following the first anniversary of the day on which the return was delivered.
(4)If the company amends its return, notice of enquiry may be given at any time up to and including the 31st January, 30th April, 31st July or 31st October next following the first anniversary of the day on which the amendment was made.
(5)A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) by the company of its return.
[F4(6)In the case of a company which is a member of a group other than a small group, the 12-month period in sub-paragraph (2) shall start not from the day on which the return was delivered but from the filing date.]
[F5(7)In sub-paragraph (6) “group” and “small group” have the same meaning as in sections 474(1) and 383 of the Companies Act 2006.]
Textual Amendments
F1Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
F2Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
F3Words in Sch. 18 para. 24(2) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(3) (with s. 96(6))
F4Sch. 18 para. 24(6)(7) inserted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(4) (with s. 96(6))
F5Sch. 18 para. 24(7) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 25(4) (with art. 4)
Modifications etc. (not altering text)
C1Sch. 18 para. 24 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
C2Sch. 18 para. 24(4)-(5) applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(a)
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