SCHEDULE 15 Partial Closure Notices
Finance (No 2) Act 2017 (2017 c 32) | Legislation

SCHEDULE 15 Partial Closure Notices

Section 63

TMA 1970

1

TMA 1970 is amended as follows.

2

In section 9A (notice of enquiry), in subsection (5)—

(a)     in paragraph (a), omit the final “orâ€;

(b)     for paragraph (b) substitute—

“(b)     after a final closure notice has been issued in relation to an enquiry into the return, or

(c)     after a partial closure notice has been issued in such an enquiry in relation to the matters to which the amendment relates or which are affected by the amendment,â€.

3

(1)     Section 9B (amendment of return by taxpayer during enquiry) is amended as follows.

(2)     In subsection (1), for “is in progress into the return†substitute “into the return is in progress in relation to any matter to which the amendment relates or which is affected by the amendmentâ€.

(3)     In subsection (3)—

(a)     after “in progress†insert “in relation to any matter to which the amendment relates or which is affected by the amendmentâ€;

(b)     in paragraph (a), for “the closure notice†substitute “a partial or final closure noticeâ€;

(c)     in paragraph (b), for “the closure notice is issued†substitute “a partial closure

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