Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter 13
208. Power to call for further return under Part XI
Feedback & supportThe Director General may give notice in writing to any Constituent Entity whenever he thinks fit requiring that Constituent Entity to furnish within a reasonable time
Constituent Entity
“Constituent Entity” means— (a) any Entity that is included in a Group; or (b) any Permanent Establishment of a Main Entity that is within paragraph (a) and which is treated as separate from the Main Entity and any other Permanent Establishment of that Main Entity, but does not include an Excluded Entity;
(to be specified in the notice) fuller or further returns respecting any matter as to which a return is required by or under this Part.
Finance (No. 2)
143
Returns deemed to be made with due authority under