9(1)An enquiry extends to anything contained in the return, or required to be contained in the return, that relates—U.K.
(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.