There are currently no known outstanding effects for the Finance Act 1998, Paragraph 34.
34[F1(1)This paragraph applies where a [F2partial or final closure notice] is given to a company by an officer.U.K.
(2)The [F3partial or final closure notice] must [F4state the officer's conclusions and]—
(a)state that, in the officer's opinion, no amendment is required of the return that was the subject of the enquiry, or
(b)make the amendments of that return that are required—
(i)to give effect to the conclusions stated in the notice, and
(ii)in the case of a return for the wrong period, to make it a return appropriate to the designated period.
(2A)The officer may by further notice to the company make any amendments of other company tax returns delivered by the company that are required to give effect to the conclusions stated in the [F5partial or final closure notice].]
(3)An appeal may be brought against [F6an amendment of a company's return under sub-paragraph (2) or (2A)].
(4)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after the amendment was notified to the company,
(c)to the officer of the Board by whom the [F7partial or final closure notice] was given.
(5)In this paragraph “the designated period” means the period designated in the [F8partial or final closure notice].
Textual Amendments
F1Sch. 18 para. 34(1)-(2A) substituted for Sch. 18 para. 34(1)(2) (1.4.2010) by Finance Act 2008 (c. 9), s. 119(6)(13); S.I. 2009/405, art. 2
F2Words in Sch. 18 para. 34(1) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(2)
F3Words in Sch. 18 para. 34(2) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(a)
F4Words in Sch. 18 para. 34(2) inserted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(3)(b)
F5Words in Sch. 18 para. 34(2A) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)
F6Words in Sch. 18 para. 34(3) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(7)(13); S.I. 2009/405, art. 2
F7Words in Sch. 18 para. 34(4)(c) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)
F8Words in Sch. 18 para. 34(5) substituted (with effect in accordance with Sch. 15 para. 44 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 15 para. 30(4)
Modifications etc. (not altering text)
C1Sch. 18 paras. 31-34 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Lloyds Underwriters (Tax) Regulations 2005 (S.I. 2005/3338), regs. 1(1), 5
C2Sch. 18 para. 34 applied (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 23(5)(g)
C3Sch. 18 para. 34(3) excluded (17.7.2014) by Finance Act 2014 (c. 26), s. 208(10)(11)(c)
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