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
Taxation (International and Other Provisions) Act 2010 section 44
Enquiry into return for wrong period or wrong group
Section 44 allows HMRC to extend an enquiry into an interest restriction return where the return has been filed for the wrong accounting period or where the worldwide group has been incorrectly identified or composed.
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.