Corporation Tax self-assessment (CTSA): capital allowances: time limit - when not extended
FA98/SCH18/PARA82 (3) - (4)
The extended time limits in Paragraph 82 (1) do not apply when the enquiry is restricted to a previous amendment of a return making, amending or withdrawing a claim for capital allowances (Paragraph 82 (4)).
An enquiry is restricted to such a previous amendment if:
- the scope of the enquiry is limited because you issue the notice of enquiry after the time that you may open an enquiry into the whole of the return,
- the amendment giving rise to the enquiry consisted of the making, amending or withdrawing of a capital allowances claim.