Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 Schedule 5 paragraph 47
Completion of enquiry: closure notices
Schedule 5 paragraph 47 sets out how HMRC formally concludes an enquiry into an Enterprise Management Incentive (EMI) option and the notification requirements that apply when an enquiry is completed.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.