EM3200 - Discovery: contents
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EM3201Introduction
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EM3202Overview of discovery
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EM3210Legislation and time limits: contents
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EM3230Making a discovery - whether there is a discovery: contents
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EM3240Provisions for partnerships, CTSA and SDLT: contents
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EM3250Issuing discovery assessments: contents
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EM3260Staleness
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EM3265Operational restrictions
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EM3266Recovery of overpayment of tax
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EM3267Varying an assessment
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EM3269Alternative assessments