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History

In the heading, the words “or NRCGT return” omitted by FA 2019, s. 14 and Sch. 2, para. 25(4)(b), with effect in relation to disposals made on or after 6 April 2019.

In the heading, the words “or NRCGT return” inserted by FA 2015, s. 37 and Sch. 7, para. 44(2), with effect in relation to disposals made on or after 6 April 2015.


28A(1)  This section applies in relation to an enquiry under section 9A(1) of this Act.

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