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.