[12AC Notice of enquiry]
Taxes Management Act 1970 (1970 c 9) | Legislation

[12AC  Notice of enquiry]

[(1) An officer of the Board may enquire into a partnership return if[, within the time allowed,] he gives notice of his intention to do so (“notice of enquiry”)—

(a) [in the case of a section 12AA partnership return,] to the partner who made and delivered the return, or his successor,

[(aa) in the case of a Schedule A1 partnership return, to the nominated partner]

(b) within the time allowed.

(2) The time allowed is—

(a) if the return was delivered on or before the filing date, up to the end of the period of twelve months [after the day on which the return was delivered];

(b) if the return was delivered after the filing date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

(c) if the return is amended under section 12ABA of this Act, up to and including the quarter day next following the first anniversary

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