21(1)Section 19A of the Taxes Management Act 1970 (c. 9) (power to call for documents for purposes of certain enquiries) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)This section applies where an officer of the Board gives notice of enquiry under section 9A(1) or 12AC(1) of this Act to a person (“the taxpayer”).”.
(3)In subsection (2)—
(a)for “enquiring into the return or amendment” substitute “ the enquiry ”, and
(b)in paragraph (a), for “the return is incorrect or incomplete or the amendment is incorrect, and” substitute— “—
(i)the return is incorrect or incomplete, or
(ii)in the case of an enquiry which is limited under section 9A(5) or 12AC(5) of this Act, the amendment to which the enquiry relates is incorrect, and”.
(4)In subsection (2A)(a) for “28A(7A)(d) or 28B(6A)(d)” substitute “ 9D(1)(c) or 12AE(1)(c) ”.
(5)In subsection (5) for “any pending appeal by him” substitute— “—
(i)any pending appeal by him, or
(ii)any pending referral to the Special Commissioners under section 28ZA of this Act to which he is a party.”.