PROCEDURE ON COMPLETION OF ENQUIRY INTO PERSONAL OR TRUSTEE RETURN

Related Commentary  

8(1)  [Substitutes TMA 1970, s. 28A.]

8(2)  This paragraph applies–

(a)where the notice of enquiry is given after the passing of this Act, or

(b)where the enquiry is in progress immediately before the passing of this Act.

For the purposes of paragraph (b) an enquiry is in progress until the officer’s enquiries fall to be treated as completed under section 28A(5) of the Taxes Management Act 1970 (c. 9) (as that provision had effect apart from this Schedule).

PROCEDURE ON COMPLETION OF ENQUIRY INTO PARTNERSHIP RETURN

Related Commentary  

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.