SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 3Enquiry into return
Scope of enquiry
9
1
An enquiry extends to anything contained in the return, or required to be contained in the return, that relates—
a
to the question whether the relevant person is chargeable to tax with respect to the interest to which the return relates for the chargeable period concerned, or
b
to the amount of tax chargeable on the relevant person with respect to that interest for that period.
2
Sub-paragraph (3) applies if the notice of enquiry is given as a result of the amendment of a return under paragraph 3 (amendment by person making the return)—
a
at a time when it is no longer possible to give a notice of enquiry under paragraph 8(3)(a) or (b), or
b
after an enquiry into the return has been completed.
3
The enquiry is limited to—
a
matters to which the amendment relates, and
b
matters affected by the amendment.