Finance Act 2001 (c. 9)

Part 3 U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 U.K. OTHER PROVISIONS

General U.K.

88 Amendments to the machinery of self-assessment U.K.

(1) Schedule 29 to this Act (amendments to the machinery of self-assessment) has effect.

(2) In that Schedule—

• Part 1 makes provision about the amendment or correction of returns,

• Part 2 makes provision about enquiries into returns,

• Part 3 makes provision for the referral of questions to the Special Commissioners during an enquiry,

• Part 4 makes provision about the procedure on completion of an enquiry, and

• Part 5 contains minor and consequential amendments.

(3) Except as otherwise provided, the amendments in that Schedule have effect as from the passing of this Act in relation to returns—

(a) whether made before or after the passing of this Act, and

(b) whether relating to periods before or after the passing of this Act.