No versions valid at: 10/04/2003
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 17 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Yn ddilys o 10/07/2003
17(1)If at a time when an enquiry is in progress into a land transaction return the Inland Revenue form the opinion—U.K.
(a)that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and
(b)that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,
they may by notice in writing to the purchaser amend the assessment to make good the deficiency.
(2)In the case of an enquiry that under paragraph 13(2) is limited to matters arising from an amendment of the return, sub-paragraph (1) above applies only so far as the deficiency is attributable to the amendment.
(3)For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
(a)beginning with the day on which notice of enquiry is given, and
(b)ending with the day on which the enquiry is completed.
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