202 “Tax enquiry” and “return”
Finance Act 2014 (2014 c 26) | Legislation

202  “Tax enquiry” and “return”

(1)     This section applies for the purposes of this Part.

(2)     “Tax enquiry” means—

(a)     an enquiry under section 9A or 12AC of TMA 1970 (enquiries into self-assessment returns for income tax and capital gains tax), including an enquiry by virtue of notice being deemed to be given under section 9A of that Act by virtue of section 12AC(6) of that Act,

(b)     an enquiry under paragraph 5 of Schedule 1A to that Act (enquiry into claims made otherwise than by being included in a return),

(c)     an enquiry under paragraph 24 of

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