- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1998
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1998 c. 36
- SCHEDULE 18
- Part IV
- Referral of questions to...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: Cross Heading: Referral of questions to Special Commissioners during enquiry
Version Superseded: 01/04/2009
Alternative versions:
Status:
Point in time view as at 27/12/2005.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Finance Act 1998. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
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[F1Referral of questions to Special Commissioners during enquiryU.K.
Textual Amendments
F1Sch. 18 Pt. IV para. 31A-31D inserted (11.5.2001 with application as mentioned in Sch. 29 para. 7(2) of the amending Act) by 2001 c. 9, s. 88, Sch. 29 para. 7
31A(1)At any time when an enquiry is in progress into a company’s tax return any question arising in connection with the subject-matter of the enquiry may be referred to the Special Commissioners for their determination.U.K.
(2)Notice of referral must be given—
(a)jointly by the company and [F2an officer of Revenue and Customs],
(b)in writing,
(c)to the Special Commissioners.
(3)The notice of referral must specify the question or questions being referred.
(4)More than one notice of referral may be given under this paragraph in relation to an enquiry.
(5)For the purposes of this paragraph the period during which an enquiry is in progress is the whole of the period—
(a)beginning with the day on which [F2an officer of Revenue and Customs] [F3gives] notice of enquiry into the return, and
(b)ending with the day on which the enquiry is completed.]
Textual Amendments
F2Words in Sch. 18 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(a); S.I. 2005/1126, art. 2(2)(h)
F3Words in Sch. 18 substituted (18.4.2005) by virtue of Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 68(c); S.I. 2005/1126, art. 2(2)(h)
Modifications etc. (not altering text)
C1Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
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