Version Superseded: 21/07/2008
Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 7 is up to date with all changes known to be in force on or before 10 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.
7(1)The Inland Revenue may enquire into a self-certificate if they give notice of their intention to do so (“notice of enquiry”)—U.K.
(a)to the purchaser,
(b)before the end of the enquiry period.
(2)The enquiry period is the period of nine months after the date on which the self-certificate was produced.
(3)A self-certificate that has been the subject of one notice of enquiry may not be the subject of another.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
