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Finance Act 2020

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Changes over time for: Paragraph 14

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Point in time view as at 01/10/2021.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2020, Paragraph 14. Help about Changes to Legislation

14(1)An enquiry is completed when an officer of Revenue and Customs by notice (a “closure notice”) informs the responsible member that the enquiry is complete and states the conclusions reached in the enquiry.U.K.

(2)A closure notice must either—

(a)state that in the opinion of an officer of Revenue and Customs no amendment of the return is required, or

(b)make the amendments of the return required to give effect to the conclusions stated in the notice.

(3)A closure notice takes effect when it is issued.

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