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Status:
Point in time view as at 01/10/2021.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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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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