Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
Modifications etc. (not altering text)
C1Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(e)
C2Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 28(2)
C3Sch. 11A applied (17.7.2013) by Finance Act 2013 (c. 29), Sch. 33 para. 31(3)
7(1)The Inland Revenue may enquire into a person’s claim or amendment of a claim if they give him notice of their intention to do so (“notice of enquiry”) before the end of the period of nine months after the day on which the claim or amendment was made.U.K.
(2)A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.]