EM3210 - Discovery: legislation and time limits: contents

1. EM3211

   Legislation - individuals - Section 29, TMA 1970
2. EM3212

   Legislation - amendment of partnership statement - Section 30B TMA 1970
3. EM3213

   Legislation - CT discovery assessments and determinations: - Paragraph 41 to 45, Schedule 18 FA 1998
4. EM3214

   Time limits - individuals - Sections 34 and 36, TMA 1970
5. EM3215

   Time limits - Corporation Tax - Paragraph 46, Schedule 18 FA 1998
6. EM3216

   Legislation - SDLT discovery provisions - Part 5, Schedule 10, FA 2003, paras 28 to 32
7. EM3220

   Meaning and HMRC’s interpretation of the legislation