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Changes over time for: Cross Heading: Completion of enquiry
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 27/12/2005
Status:
Point in time view as at 24/07/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Completion of enquiry.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Completion of enquiryU.K.
32(1)An enquiry is completed when the Inland Revenue by notice (a “closure notice") inform the company they have completed their enquiry and state their conclusions.U.K.
The notice takes effect when it is issued.
(2)If the Inland Revenue conclude that the return was a return for the wrong period, the closure notice must designate the accounting period for which a return should have been made (specifying the dates on which the period begins and ends).
(3)If there is more than one accounting period ending in or at the end of the period specified in the notice requiring a return, the closure notice shall only designate the first of those accounting periods for which no return has been delivered.
Paragraph 35 provides for a return to be delivered for any other outstanding accounting period.
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