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Finance Act 1998

Status:

This is the original version (as it was originally enacted).

Amendment of self-assessment during enquiry to prevent loss of tax

30(1)If after notice of enquiry has been given and before the enquiry is completed the Inland Revenue form the opinion—

(a)that the amount stated in the company’s self-assessment as the amount of tax payable is insufficient, and

(b)that unless the assessment is immediately amended there is likely to be a loss of tax to the Crown,

they may by notice to the company amend its self-assessment to make good the deficiency.

(2)In the case of an enquiry which under paragraph 25(2) is limited to matters arising from an amendment of the return, sub-paragraph (1) above only applies so far as the deficiency is attributable to the amendment.

(3)An appeal may be brought against an amendment of a company’s self-assessment by the Inland Revenue under this paragraph.

(4)Notice of appeal must be given—

(a)in writing,

(b)within 30 days after the amendment was notified to the company,

(c)to the officer of the Board by whom the notice of amendment was given.

(5)The appeal shall not be heard and determined before the completion of the enquiry.

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