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Version Superseded: 11/05/2001
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Taxes Management Act 1970, Section 9A is up to date with all changes known to be in force on or before 10 September 2024. 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.
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(1)An officer of the Board may enquire into—
(a)the return on the basis of which a person’s self-assessment was made under section 9 of this Act, or
(b)any amendment of that return on the basis of which that assessment has been amended by that person, [F2or
(c)any claim or election included in the return (by amendment or otherwise)]
if, before the end of the period mentioned in subsection (2) below, he gives notice in writing to that person of his intention to do so.
(2)The period referred to in subsection (1) above is—
(a)in the case of a return delivered or amendment made on or before the filing date, the period of twelve months beginning with that date;
(b)in the case of a return delivered or amendment made after that date, the period ending with the quarter day next following the first anniversary of the day on which the return or amendment was delivered or made;
and the quarter days for the purposes of this subsection are 31st January, 30th April, 31st July and 31st October.
(3)A return or amendment which has been enquired into under subsection (1) above shall not be the subject of a further notice under that subsection.]
Textual Amendments
F1S. 9A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 180; S.I. 1998/3173, art. 2
F2S. 9A(1)(c) and preceding word inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 2
Modifications etc. (not altering text)
C1S. 9A applied (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 17
C2S. 9A applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 17(2)
C3S. 9A modified (24.4.2000) by The Income Tax (Electronic Communications) Regulations 2000 (S.I. 2000/945), regs. 2(1), 3-8 (with reg. 2(2))
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