Textual Amendments
F1Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1Sch. 1A excluded (with effect in accordance with s. 129(5) of the amending Act) by Finance Act 1996 (c. 8), s. 129(1)(a)
C2Sch. 1A excluded (with effect in accordance with s. 129(6) of the amending Act) by Finance Act 1996 (c. 8), s. 129(1)(b) (repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. 3(15), Note of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. 3(15))
C3Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 13A para. 5(2) (as inserted (with effect in accordance with Sch. 25 para. 3 of the amending Act) by Finance Act 1996 (c. 8), Sch. 25 para. 2; S.I. 1998/3173, art. 2)
C4Sch. 1A excluded by Capital Allowances Act 1990 (c. 1), s. 59C(7) (as inserted by Finance Act 1997 (c. 16), Sch. 16 para. 6(1)(2)); 1990 c. 1 repealed (22.3.2001 with effect as mentioned in s. 579(1) of the amending Act) by 2001 c. 2, s. 580, Sch. 4
6(1)This paragraph applies where an officer of the Board gives notice under paragraph 5 above to any person (the claimant) of his intention to enquire into—U.K.
(a)a claim made by the claimant, or
(b)any amendment made by the claimant of such a claim.
(2)For the purpose of enquiring into the claim or amendment, the officer may at the same or any subsequent time by notice in writing require the claimant, within such time (which shall not be less than 30 days) as may be specified in the notice—
(a)to produce to the officer such documents as are in the claimant’s possession or power and as the officer may reasonably require for the purpose of determining whether and, if so, the extent to which the claim or amendment is incorrect, and
(b)to furnish the officer with such accounts or particulars as he may reasonably require for that purpose.
(3)Subsections (3) to (11) of section 19A of this Act apply for the purposes of this paragraph as they apply for the purposes of that section; and those subsections as so applied shall have effect as if any reference to subsection (2) of that section were a reference to sub-paragraph (2) above.
(4)Where this paragraph applies in relation to a partnership claim, any reference in this paragraph to the claimant includes a reference to any predecessor or successor of his.]