[9C Amendment of self-assessment during enquiry to prevent loss of tax]
Taxes Management Act 1970 (1970 c 9) | Legislation

[9C  Amendment of self-assessment during enquiry to prevent loss of tax]

[(1)     This section applies where an enquiry [into a return is in progress in relation to any matter] as a result of notice of enquiry by an officer of the Board under section 9A(1) of this Act.

(2)     If the officer forms the opinion—

(a)

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