Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1998

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

44(1)A discovery assessment for an accounting period for which the company has delivered a company tax return, or a discovery determination, may be made if at the time when the Inland Revenue—

(a)ceased to be entitled to give a notice of enquiry into the return, or

(b)completed their enquiries into the return,

they could not have been reasonably expected, on the basis of the information made available to them before that time, to be aware of the situation mentioned in paragraph 41(1) or (2).

(2)For this purpose information is regarded as made available to the Inland Revenue if—

(a)it is contained in a relevant return by the company or in documents accompanying any such return, or

(b)it is contained in a relevant claim made by the company or in any accounts, statements or documents accompanying any such claim, or

(c)it is contained in any documents, accounts or information produced or provided by the company to the Inland Revenue for the purposes of an enquiry into any such return or claim, or

(d)it is information the existence of which, and the relevance of which as regards the situation mentioned in paragraph 41(1) or (2)—

(i)could reasonably be expected to be inferred by the Inland Revenue from information falling within paragraphs (a) to (c) above, or

(ii)are notified in writing to the Inland Revenue by the company or a person acting on its behalf.

(3)In sub-paragraph (2)—

  • “relevant return” means the company’s company tax return for the period in question or either of the two immediately preceding accounting periods, and

  • “relevant claim” means a claim made by or on behalf of the company as regards the period in question.

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