Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 OTHER PROVISIONS

General

88 Amendments to the machinery of self-assessment

1

Schedule 29 to this Act (amendments to the machinery of self-assessment) has effect.

2

In that Schedule—

  • Part 1 makes provision about the amendment or correction of returns,

  • Part 2 makes provision about enquiries into returns,

  • Part 3 makes provision for the referral of questions to the Special Commissioners during an enquiry,

  • Part 4 makes provision about the procedure on completion of an enquiry, and

  • Part 5 contains minor and consequential amendments.

3

Except as otherwise provided, the amendments in that Schedule have effect as from the passing of this Act in relation to returns—

a

whether made before or after the passing of this Act, and

b

whether relating to periods before or after the passing of this Act.