SCHEDULE 5 Provision Not at Arm's Length: Related Amendments
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 5 Provision Not at Arm's Length: Related Amendments

Section 30

Taxes Management Act 1970

Notice of enquiry

1

(1)     Section 9A of the Taxes Management Act 1970 (c 9) is amended as follows.

(2)     For subsection (4) (scope of inquiry) substitute—

“(4)     An enquiry extends to—

(a)     anything contained in the return, or required to be contained in the return, including any claim or election included in the return,

(b)     consideration of whether to give

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