(1)Where a person has made a tax return for a tax period, a taxpayer notice may not be issued for the purpose of checking that person’s tax position for that period.
(2)Where a person has made a tax return in relation to a transaction, a taxpayer notice may not be issued for the purpose of checking a person’s tax position in relation to that transaction.
(3)Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.
(4)Condition 1 is that a notice of enquiry has been issued in respect of—
(a)the tax return, or
(b)a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates,
and the enquiry has not been completed.
(5)Condition 2 is that, as regards the person, WRA has reason to suspect that—
(a)an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed,
(b)an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient, or
(c)relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.
(6)Where any partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the partners.
(7)References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.