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Point in time view as at 10/04/2003.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, Cross Heading: Notice of enquiry 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
12(1)The Inland Revenue may enquire into a land transaction return if they give notice of their intention to do so (“notice of enquiry”)—U.K.
(a)to the purchaser,
(b)before the end of the enquiry period.
(2)The enquiry period is the period of nine months—
(a)after the filing date, if the return was delivered on or before that date;
(b)after the date on which the return was delivered, if the return was delivered after the filing date;
(c)after the date on which the amendment was made, if the return is amended under paragraph 6 (amendment by purchaser).
(3)A return that 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) of the return under paragraph 6.
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