Related Commentary  Related CasesRelated HMRC Manuals

24(1)  An officer of Revenue and Customs may enquire into a company tax return if the officer gives notice to the company of the officer's intention to do so (“notice of enquiry”) within the time allowed.

24(2)  If the return was delivered on or before the filing date, notice of enquiry may be given at any time up to twelve months from the day on which the return was delivered (subject to sub-paragraph (6)).

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