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Finance Act 2003
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Finance Act 2003, Paragraph 13 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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13(1)An enquiry extends to anything contained in the return, or required to be contained in the return, that relates—U.K.
(a)to the question whether tax is chargeable in respect of the transaction, or
(b)to the amount of tax so chargeable.
This is subject to the following exception.
(2)If the notice of enquiry is given as a result of an amendment of the return under paragraph 6 (amendment by purchaser)—
(a)at a time when it is no longer possible to give notice of enquiry under paragraph 12, or
(b)after an enquiry into the return has been completed,
the enquiry into the return is limited to matters to which the amendment relates or that are affected by the amendment.
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