Related Commentary  Related CasesRelated HMRC Manuals

9B(1)  This section applies if a return is amended under section 9ZA of this Act (amendment of personal or trustee return by taxpayer), or in accordance with Chapter 2 of Part 4 of the Finance Act 2014 (amendment of return after follower notice), at a time when an enquiry into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendment.

9B(2)  The amendment does not restrict the scope of the enquiry but may be taken into account (together with any matters arising) in the enquiry.

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