Amendment of return by responsible member during enquiryU.K.
9(1)This paragraph applies if a DST return is amended under paragraph 3 at a time when an enquiry is in progress into the return.U.K.
(2)The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.
(3)While the enquiry is in progress, so far as the amendment affects the amount stated in the self-assessment as the amount of tax payable, the amendment does not take effect in relation to any matter to which it relates or which is affected by it.
(4)An amendment whose effect is deferred under sub-paragraph (3) takes effect as follows—
(a)if the conclusions in a closure notice state either—
(i)that the amendment was not taken into account in the enquiry, or
(ii)that no amendment of the return is required arising from the enquiry,
the amendment takes effect when the closure notice is issued (see paragraph 14);
(b)in any other case, the amendment takes effect as part of the amendments made by the closure notice.
(5)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.