Section 899 Inspector's right to make enquiries

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(1) In this section, "specified provisions" means paragraphs (d) and (e) of section 888(2), [and sections 889 to 896]¹.

Amendments

1 Substituted by Finance Act 2003 section 158(a).

(2) An inspector may make such enquiries or take such action within his or her powers as he or she considers necessary to satisfy himself or herself as to the accuracy or otherwise of any return, list, statement or particulars prepared and delivered under a specified provision.

What returns may be subject to enquiries by an inspector of taxes?

(1)-(2) An inspector may make enquiries to verify the accuracy of information contained in returns you make where you are:...

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(3) ...

Amendments

Subs (3) deleted by Finance Act 2003 section 158(b).