626. Power to inquire into company tax returns or partnership return.

An officer of Revenue and Customs1 may inquire into a company tax return if he gives notice to the company of his intention to do so ('notice of inquiry') within the time allowed2.

A return which has been the subject of one notice of inquiry may not be the subject of another except one given in consequence of an amendment (or another amendment) by the company of its return3.

An inquiry into a company tax return extends to anything contained in the return, or required to be contained in the return, including: (1) any claim or election included in the return;