SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 3Enquiry into return
Amendment of self assessment during enquiry to prevent loss of tax
10
1
If at a time when an enquiry is in progress into a return an officer of Revenue and Customs forms the opinion—
a
that the amount stated in the self assessment contained in the return as the amount of tax payable is insufficient, and
b
that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,
the officer may by notice in writing to the relevant person amend the assessment to make good the deficiency.
2
If the enquiry is one that is limited by paragraph 9(2) and (3) to matters arising from an amendment of the return, sub-paragraph (1) above applies only so far as the deficiency is attributable to the amendment.
3
For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
a
beginning with the day on which the notice of enquiry is given, and
b
ending with the day on which the enquiry is completed.