Finance Act 1994

180 Power to enquire into returns. U.K.

After section 9 of the Management Act there shall be inserted the following section—

“9A Power to enquire into returns.

(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,

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.”