Related Commentary  Related CasesRelated HMRC Manuals

12(1)  The Inland Revenue may enquire into a land transaction return if they give notice of their intention to do so (“notice of enquiry”)–

(a)to the purchaser,

(b)before the end of the enquiry period.

12(2)  The enquiry period is the period of nine months–

(a)after the filing date, if the return was delivered on or before that date;

(b)after the date on which the return was delivered, if the return was delivered after the filing date;

(c)after the date on which the amendment was made, if the return is amended under paragraph 6 (amendment by purchaser).

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