(1)An enquiry into a tax return extends to anything contained in the tax return, or required to be contained in the tax return, that relates—
(a)to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates, F1...
(b)to the amount of devolved tax chargeable on the person who made the tax return,
[F2(c)to the question whether the person who made the tax return is entitled to a tax credit claimed in the tax return, or
(d)to the amount of tax credit to which the person is entitled.]
(2)But if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed, the enquiry is limited to—
(a)matters to which the amendment relates, and
(b)matters affected by the amendment.
Textual Amendments
F1Word in s. 44(1) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(a)
F2S. 44(1)(c)(d) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 10(b)
Commencement Information
I1S. 44 in force at 1.4.2018 by S.I. 2018/33, art. 3