Point in time view as at 18/11/2024.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 1.
1(1)Section 9A of the Taxes Management Act 1970 (c. 9) is amended as follows.U.K.
(2)For subsection (4) (scope of inquiry) substitute—
“(4)An enquiry extends to—
(a)anything contained in the return, or required to be contained in the return, including any claim or election included in the return,
(b)consideration of whether to give the taxpayer a transfer pricing notice under paragraph 5C of Schedule 28AA to the principal Act (provision not at arm’s length: medium-sized enterprise),
but this is subject to the following limitation.”.
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