43 Notice of enquiry

Chapter 4
WRA Enquiries

Notice and scope of enquiry

43  Notice of enquiry

(1)     WRA may enquire into a tax return if it issues notice of the intention to do so (a “notice of enquiry”) to the person who made the tax return before the end of the [enquiry period (but see subsection (1B))].

[(1A)     The enquiry period for a tax return

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