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Official guidance
Enquiry Manual

EM3210 · Discovery: legislation and time limits

  • EM3211 · Legislation - individuals - Section 29, TMA 1970
  • EM3212 · Legislation - amendment of partnership statement - Section 30B TMA 1970
  • EM3213 · Legislation - CT discovery assessments and determinations: - Paragraph 41 to 45, Schedule 18 FA 1998
  • EM3214 · Time limits - individuals - Sections 34 and 36, TMA 1970
  • EM3215 · Time limits - Corporation Tax - Paragraph 46, Schedule 18 FA 1998
  • EM3216 · Legislation - SDLT discovery provisions - Part 5, Schedule 10, FA 2003, paras 28 to 32
  • EM3220 · HMRC’s interpretation of the legislation
  1. Discovery: contents
  2. Discovery: legislation and time limits: contents

EM3210 | Discovery: legislation and time limits: contents

From HM Revenue & Customs · Enquiry Manual

Contents7 entries

  1. EM3211Discovery: legislation and time limits: legislation - individuals - Section 29, TMA 1970
  2. EM3212Discovery: legislation and time limits: legislation - amendment of partnership statement - Section 30B TMA 1970
  3. EM3213Discovery: legislation and time limits: legislation - CT discovery assessments and determinations: - Paragraph 41 to 45, Schedule 18 FA 1998
  4. EM3214Discovery: legislation and time limits: time limits - individuals - Sections 34 and 36, TMA 1970
  5. EM3215Discovery: legislation and time limits: time limits - Corporation Tax - Paragraph 46, Schedule 18 FA 1998
  6. EM3216Discovery: legislation and time limits: legislation - SDLT discovery provisions - Part 5, Schedule 10, FA 2003, paras 28 to 32
  7. EM3220Discovery: legislation and time limits: HMRC’s interpretation of the legislation
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