Modifications etc. (not altering text)
C1Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)
25(1)An enquiry into a company tax return extends to anything contained in the return, or required to be contained in the return, including—U.K.
(a)any claim or election included in the return,
(b)any amount that affects or may affect—
(i)the tax payable by that company for another accounting period, or
(ii)the tax liability of another company for any accounting period,
subject to the following limitation.
(2)If the notice of enquiry is given—
(a)as a result of an amendment by the company of its return, and
(b)at a time when it is no longer possible to give notice of enquiry under paragraph 24(2) or (3),
the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.